Students' Journal of Accounting and Banking https://www.unisbank.ac.id/ojs/index.php/fe8 en-US Tue, 16 Apr 2019 00:00:00 +0700 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6752 <p><em>This study aims to test and analyze the effect of Corporate Social Responsibility on Corporate Values with Profitability and Leverage as Moderating Variables. This research was conducted on the Indonesia Stock Exchange using a unit of analysis of manufacturing companies. The sampling method uses purposive sampling with the research period from 2014 to 2017. The influence of corporate social responsibility towards company value with profitability and leverage as moderation variables are accepted using the method Moderated Regression Analysis (MRA). The results of this study indicate that corporate social responsibility doesn’t effect the company value, but profitability and leverage can moderate the influence between CSR and company value.</em></p> 15.05.52.0007 Desi Eka Wulandini, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6752 Tue, 26 Mar 2019 00:00:00 +0700 PENGARUH LEVERAGE, PROFITABILITAS, FREE CASH FLOW, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6762 <p><em>This study aims to examine the effect of Leverage, Profitability, Free Cash Flow and Managerial Ownership on Profit Management in manufacturing sector companies. This research was conducted on the Indonesia Stock Exchange (IDX) in 2013-2017.The sample in this study was taken using a purposive sampling method with 205 companies. The data used is secondary data in the form of company financial statements which are analyzed using Multiple Regression Analysis. The results of the analysis show that leverage has a significant negative effect on earnings management, profitability does not affect earnings management, whereas Free Cash Flow and managerial ownership have a significant positive effect on earnings management.</em></p> 15.05.52.0010 Luqmana Chakim, Sunarto Sunarto ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6762 Tue, 26 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL (Studi pada perusahaan pertambangan yang terdaftar di BEI periode 2014-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6763 <p><em>This study aims to examine the effect of Profitability, Liquidity, Company Size, Business Risk and Tax on Capital Structure in Mining Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2017. Capital Structure is a balance or comparison between external and internal funds. The sample selection technique used a purposive sample and obtained 16 companies with a period of 4 years so that 64 data were obtained, and processed using the SPSS application. </em><em>Based on the results of data processing, it was found that Profitability, Business Risk and Taxes did not affect the capital structure. While liquidity has a negative and significant effect on capital structure. Company size variables have a positive and significant effect on capital structure. The results of the test on the coefficient of determination (R2) are 0.459. This means that 45.90% is influenced by profitability, liquidity, company size, business risk and tax while the remaining 54.10% is influenced by other variables.</em></p> 15.05.52.0014 Rizki Amalia, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6763 Tue, 26 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6775 <p><em>This study aims to empirically examine the effect of profitability, debt policy, investment decisions, and firm size on firm value. The population in this study were LQ 45 group companies listed on the Indonesia Stock Exchange in 2015-2017. </em><em>The total population of this study is 135 and the sample of this study is 117 companies using purposive sampling method. Data experienced an outlier in the normality test so that the data was reduced and became 103 samples of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical tool used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. </em><em>Based on the research that has been done the results of this study indicate that profitability has a positive and significant effect on firm value. While debt policy, investment decisions, and company size have no significant effect on firm value.</em></p> <p><strong>&nbsp;</strong></p> 15.05.52.0063 Novi Perwitasari, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6775 Wed, 27 Mar 2019 00:00:00 +0700 PERSEPSI MAHASISWA MENGENAI MONEY ETHICS TERHADAP TAX EVASION DENGAN GENDER DAN MORALITY SEBAGAI VARIABEL MODERASI https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6779 <p><em>Ethics with gender and moral as a moderating variable on tax evasion. The population in this study were accounting students who had taken taxation courses. The sample technique used is based on purposive sampling by determining the criteria of respondents before being used as research samples. Data analysis techniques are performed by regression using the Moderate Regression Analysis (MRA). The results showed that the perception of accounting students regarding money ethics had a significant positive effect on tax evasion. The role of gender as a moderating variable can weaken the positive relationship of money ethics towards tax evasion. In addition, the same results are also shown by morality as moderation variables which can weaken the positive relationship of money ethics with tax evasion.</em></p> 15.05.52.0090 Putri Ramawati, Rachmawati Meita Oktaviani ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6779 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6781 <p><em>This study aims to examine and analyze the effect of profitability, company size, sales growth, and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The independent variable of this study consisted of profitability, company size, sales growth, and leverage, while the dependent variable in this study was tax avoidance. This study uses secondary data. The sampling technique in this study was purposive sampling and the data analysis tool used was descriptive statistics, normality test, multicollinearity test, autocorrelation, heteroscedasticity test, multiple linear regression analysis, test coefficient of determination, F test, t test using SPSS 25 for window. The results showed that profitability and sales growth did not affect tax avoidance, while firm size and leverage affected tax avoidance.</em></p> 15.05.52.0094 Safitri, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6781 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI PEMODERASI https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6782 <p><em>The purpose of this research is to examine and analyze the influence of profitability, capital structure, and liquidity to earnings quality with good corporate governance (GCG) as moderating. The study population was manufacturing companies listed on the Indonesian Stock Exchange (BEI) period of 2013-2017, which amounted to 164 companies. Sampling was done by using purposive sampling method and obtained as many as 43 companies. The analysis technique used is moderated regresion analysis. The results of the analysis can be concluded that : profitability has positive influence with the earning quality. Capital structure has not influence with the earning quality. Liquidity has not influence with the earning quality. Good Corporate Governance weakens the influence of profitability on earning quality.</em></p> 15.05.52.0096 Nurul Dwi Dhamayanti, Sunarto Sunarto ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6782 Wed, 27 Mar 2019 00:00:00 +0700 ANALISIS LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6783 <p><em>This study aims to test the liquidity ratio, profitability, leverage, and activity on the value of the company and test which factors of the ratio are the most influential on the value of the company. Research methods used quantitative methods. This study uses financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a sample of 180 companies. The analysis method used in this study is the Multiple Linear Regression Test. The results of the study show that partially only Profitability and Leverage have a significant influence on Company Value with a significance level of 0,000 and 0,017. While Liquidity and Activities that have a&nbsp; non-significant effect on Company Values with a significance level of 0.162 and 0.701. Second, simultaneous tests show that Liquidity, Profitability, Leverage, and Activity together have a significant effect on firm value.</em></p> 15.05.52.0111 Dwi setiyawan, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6783 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP HARGA SAHAM https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6784 <p><em>This research aims to examine and analyze the influence of operating cash flows, investment cash flows, and financing cash flows on the company stock prices againts the BUMN listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique in this research used a saturated sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. Metodh data analysis that are used in this research is the analysis of Multiple Linear Regression and assisted by the SPSS version 22 statistical test. The results of this study indicate that the Operating Cash Flow has a positive and not significantly effect on the Stock Price. Investment Cash Flow has a negative and not significantly effect on the Stock Price. Financing Cash Flow has a positive and significantly effect on the Stock Price.</em></p> 15.05.52.0116 Desi Sulistyawati, Rr. Tjahjaning Poerwati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6784 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6807 <p><em>This study aims to examine the effect of liquidity, leverage, and profitability on firm value. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have gone public. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling with a research period of 2015 to 2017 and obtained as many as 105 companies. The results showed that liquidity has a significant positive effect on firm value, leverage has no significant negative effect on firm value and profitability has no significant negative effect on firm value.</em></p> 15.05.52.0125 Hidayatun Istikhomah, Ceacilia Srimindarti, ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6807 Wed, 27 Mar 2019 00:00:00 +0700 DAMPAK E-BILLING, E-FILING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Semarang Candisari) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6811 <p><em>Tax is one of the income to support the life of the country. This study aims to examine and analyze the effect of the application of e-Billing, e-Filing, and understanding of taxation on tax compliance. The population in this study were individual taxpayers at KPP Pratama Semarang Candisari. The research method used is a quantitative method with a questionnaire as a basis for collecting data. The sampling method is done by purposive sampling method, with the criteria of individual taxpayers employees who have two or more different sources of income and individual taxpayers who are non-employees who have applied e-Billing and e-Filing. The number of respondents used was 105 respondents. The analytical tool used is multiple linear regression. The results showed that the application of e-Billing had no significant effect on taxpayer compliance, the application of e-Filing had no significant effect on taxpayer compliance, and understanding taxation had a significant positive effect on taxpayer compliance.</em></p> 15.05.52.0146 Ronald Wahono, Rachmawati Meita Oktaviani ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6811 Wed, 27 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6812 <p><em>This study aims to examine and analyze the analysis of factors that influence the level of disclosure of District/City Government Financial Statements in the province of Central Java. The independent variables of this study are PAD, total assets, total SKPD, independence ratio, and audit findings on the level of disclosure of Regenc /City LKPD in Central Java Province. The population of this study is the Regency/City in Central Java Province during the 2015-2017 budget year which was audited by the BPK. The sample used was 105 local government financial statements using the census method in other words all populations were sampled. The method of data analysis in this study uses multiple regression with SPSS 19. The results of hypothesis testing indicate that PAD has a significant positive effect on the level of disclosure of LKPD, total assets have a significant positive effect on the level of disclosure of LKPD, total SKPD has a positive and insignificant effect, the independence ratio has a positive but not significant effect, and audit findings have a positive but not significant effect.</em></p> 15.05.52.0160 Fera Estiana, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6812 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH STRUKTUR MODAL, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6815 <p><em>This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality.</em></p> 14.05.52.0003 Angga Dwi Pratama, Sunarto Sunarto ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6815 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2015 – 2017 (Studi pada perusahaan manufaktur yang terdaftar di BEI 2015 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6816 <p><em>This study aims to examine the effect of company growth, firm size, and profitability on firm value with a legal structure as an intervening variable. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have been listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling with a research period of 2015 to 2017 and obtained as many as 185 companies. The data analysis technique used is multiple linear regression analysis. The results of the study show that company growth, company size, and profitability influence the capital structure. Company growth, company size, and profitability influence the value of the company. Capital structure has no significant negative effect on firm value. Mediation testing of capital structure shows that capital structure cannot mediate the relationship of company growth, company size, and profitability to firm value.</em></p> 15.05.52.0171 Lie, Steven Gunawan, Ceacilia Srimindarti, ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6816 Wed, 27 Mar 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6817 <p><em>This study aims to examine the effect of liquidity, leverage, profitability, firm size, company age and public share ownership on the completeness of financial statement disclosures. The population of this research is mining companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling with the 2014 to 2017 research period and obtained as many as 130 companies. The results of this study indicate that the liquidity variable has a positive and insignificant effect on the completeness of financial statement disclosures. leverage variable negatively has no significant effect on the completeness of financial statement disclosures. profitability variables have a positive and insignificant effect on the completeness of financial statement disclosures. company size variables have a significant positive effect on the completeness of financial statement disclosures. company age variables and public share ownership variables have a significant negative effect on the completeness of financial statement disclosures.</em></p> 15.05.52.0180 Diah Suci Wulandari, Ceacilia Srimindarti, ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6817 Wed, 27 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILIAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6837 <p><em>Timeliness of financial reporting is a characteristic that is important to the financial statements. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial statement disclosures in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling in this study used a purposive sampling method, so the companies included in the criteria were 428 companies. The data analysis method used in this study is logistic regression analysis. The results of this study indicate that the variable profitability has no significant positive effect on the timeliness of financial statement disclosures. Leverage variables have a significant negative effect on the timeliness of financial statement disclosures. Liquidity variables and firm size variables have a</em> <em>significant positive effect on the timeliness of financial statement disclosures.</em></p> 15.05.52.0195 Dewi Lestari, Gregorius Anggana L ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6837 Thu, 28 Mar 2019 00:00:00 +0700 FAKTOR - FAKTOR YANG MEMPENGARUHI TAX EVASION https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6838 <p><em>This study aims to empirically examine the influence of money ethics, intrinsic religiosity, extrinsic religiosity, accuracy of allocation, information technology and communication on tax evasion. The population in this study were MSME Tax Payers in Demak Regency as many as 100 MSMEs in 10 Sub-Districts namely, Dempet, Gajah, Karangayar, Wonosalam, Demak, Karang Tengah, Sayung, Karangawen, Mijen, Mranggen. The method used is the Convenience Sampling method, which is a method of selecting samples based on convenience, where this method selects samples from elements of the population whose data is easily obtained by researchers. The test equipment in this study uses the multiple linear regression test. The results of this study are money ethics, intrinsic religiosity and the accuracy of allocation, information and communication technology does not affect tax evasion. Extrinsic religiosity and information have an effect on tax evasion.</em></p> 15.05.52.0198 Niken Sari, Rachmawati Meita Oktaviani ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6838 Thu, 28 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6840 <p><em>This study aims to examine the effect of asset growth, firm size, leverage, and liquidity on profitability in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017.The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis.The test results show that asset growth, company size, and liquidity have a significant positive effect on profitability. While leverage does not have a significant negative effect on profitability.</em></p> 15.05.52.0223 Rahman Kurnianto, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6840 Thu, 28 Mar 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6843 <p><em>This study aimed to examines the influence of the profitability, reputation of auditors, company size, and ownership of institutional on the audit delay on LQ-45 companies listed on the Indonesia Stock Exchange. This research was conducted at Indonesia by using analysis unit LQ-45 company. The population of this research are LQ-45 company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2015 until 2017 and obtained as many as 34 companies. The data analysis technique used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of this study shows that profitability and ownership of institutional does not affect on audit delay. The reputation of auditors significant positive influence on audit delay. The company size significant negative influence on audit delay.</em></p> 15.05.52.0238 Meida Puspita Dewi, Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6843 Thu, 28 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6844 <p><em>This study aims to examine and analyze the factors that influence the likelihood of financial distress in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is logistic regression analysis. The test results show that liquidity and Company size have a significant negative effect on financial distress. Leverage has a significant positive effect on financial distress. While Profitability and Institutional Ownership do not have a effect on financial distress.</em></p> 15.05.52.0239 Annas Thobroni, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6844 Thu, 28 Mar 2019 00:00:00 +0700 PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6846 <p><em>This research is motivated by the demands of auditors to have extensive knowledge, especially in the field of auditing. So that the auditor can produce audit products that can be relied on by the user, as well as competition from various factors that cause the auditor to maintain his position on the organization. The purpose of this reseach aimed to examine and analyzes the effect of audit structure, professionalism, and organizational commitment on auditor performance. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered with the Institute Akuntan Publik Indonesia (IAPI) in February 2018. The research use Convenience Sampling method. The sample in this study included 13 KAP with 66 respondents. Data analysis used a linear regression models with the help of the SPSS 16.0 program. The results of this study indicate that audit structure variables have a significant negative effect on auditor performance, professionalism and organizational commitment has a significant positive effect on auditor performance.</em></p> 15.05.52.0254 Elya Zulfa Diani, Rahmawati Meita ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6846 Thu, 28 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Jasa Sektor Transportasi di Bursa Efek Indonesia Periode 2013-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6848 <p><em>This study examines the effect of investment opportunity set, asset structure, debt structure, profitability, firm size and firm age on firm value. This research was conducted on the Indonesia Stock Exchange using the analysis unit of the transportation sector service company. The sampling method uses purposive sampling with a sample of 114 companies with a research period of 2013 - 2017. The relationship and / or influence between variables is explained using the multiple regression analysis method. The results of the study indicate that the investment opportunity set, profitability, debt structure, company size and age of the company have no significant effect on firm value. The the asset structure have a significant negative effect on firm value.</em></p> 15.05.52.0263 Prayogo, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6848 Thu, 28 Mar 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, SOLVABILITAS, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6850 <p><em>This study aims to examine and determine the effect of liquidity, solvency, sales growth and firm size on profitability (ROA) in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017.The sampling method used was purposive sampling, with a number of data processed as many as 201 companies. The analysis tool used is multiple regression analysis. The test hypothesis is used t-statistics and at a significant level of 0.05 or 5%.The results of this study show that liquidity and firm size have a significant positive effect on company profitability (ROA), solvency has a significant negative effect on company profitability (ROA), while sales growth has no effect on company profitability (ROA).</em></p> 15.05.52.0283 Desinta Hermi Nugraheni, Moch Irsad ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6850 Thu, 28 Mar 2019 00:00:00 +0700 ANALISIS PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS DAN GROWTH TERHADAP RETURN SAHAM (Pada Perusahaan Mnufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6854 <p><em>This study aims to examine the effect of liquidity (CR), activity (TATO), profitability (EPS) and growth on the stock return of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period.The sampling method used was purposive sampling, with 106 data processed. The analytical tool used is multiple regression analysis. The test hypothesis used t-statistics and f-statistics at a significant level of 5%.The results of this study indicate that profitability (EPS) has a significant positive effect on the stock return, while liquidity (CR), activity (TATO) and growth do not affect the stock return.</em></p> 15.05.52.0290 Mei Linda Dwi Wahyuni, Yeye Susilowati, ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6854 Thu, 28 Mar 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6859 <p><em>This research is a study that tests and analyzes the effect of firm size, managerial ownership, profitability, leverage, liquidity, and reputation of KAP on the timeliness of financial reporting. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling method in sample selection using the sample criteria as manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Based on the criteria, a sample of 297 companies was obtained during the three-year observation period. The analytical tool used is Logistic Regression. The results of the study indicate that the variable firm size and liquidity have a significant positive effect on the timeliness of financial reporting. Managerial ownership, profitability and leverage variables have a positive and not significant effect on the timeliness of financial reporting. KAP reputation variables have a negative and not significant effect on the timeliness of financial reporting.</em></p> 15.05.52.0295 Vivi Lana Aprianti, Cahyani Nuswandari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6859 Thu, 28 Mar 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6860 <p><em>The study examines the effect of institutional ownership, dividend policy, company size, profitability, and sales growth on debt policy. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2015 to 2017. The sampling method uses purposive sampling with the research period from 2015-2017 producing 149 samples. Method of data analysis of the study is multiple regression analysis. The results showed that institutional ownership does not affect debt policy, dividend policy does not affect debt policy,company size negative affects debt policy, profitability has a negative effect on debt policy, and sales growth has a positive effect on debt policy.</em></p> 15.05.52.0301 Dana Sagita Devi, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6860 Thu, 28 Mar 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6862 <p><em>This study aims to examine the effect of the current ratio, total asset turnover, debt to equity ratio and company size on return on assets in manufacturing companies listed on the Indonesian stock exchange in the period 2015-2017. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling with a research period of 2015 to 2017 and obtained as many as 243 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio, total asset turnover, firm size have a significant effect and have a positive direction on return on assets while the debt to equity ratio does not have a significant effect and has a negative direction on return on assets.</em></p> 15.05.52.0324 Ika Ulinuha Aditia Swari, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6862 Fri, 29 Mar 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, LEVERAGE , PROFITABILITAS, OPERATINGCAPACITY, BIAYA AGENSI MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6864 <p><em>This study aims to test and analyze the factors that influence financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Asset Turnover (TATO), and Managerial Agency Costs (BAM) while the dependent variable is Financial Distress (FD). This study uses secondary data. The sampling method is purposive sampling. The analysis used was descriptive statistics, Feasibility Model, overall test model, Chi square test, Cox test and Snell's R Square and Nagkerkke; R Square, 2x2 classification table, logistic regression analysis, using SPSS 19 for Windows. The results showed that liquidity does not affect Financial Distress, Leverage has a significant positive effect on Financial Distress, Profitability has a significant negative effect on Financial Distress, Operating Capcity has a negative effect on Financial Distress, Managerial Agency Costs do not affect financial distress.</em></p> 15.05.52.0325 Farrah Anggita Nurmaliani, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6864 Fri, 29 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 -2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6865 <p><em>This research is conducted to analyze the factors of capital structures effect. The factors being analyzed included as independent variable which consist of profitability, liquidity, asset structure, company standard and business risk. The populations of this research are property firm and real estate that have been registered in to Indonesia Stock Exchange (BEI). The researcher uses purposive sampling method to take some exemplary samples of the data. There are 145 companies in total of the period 2013-2017, meanwhile the remaining samples have been naturalized to 131 companies. The type of the data used in this research is secondary data committed by using multiple linear regression type of analysis. The research shows that profitability and asset structure have no significant effect to the capital structure. The liquidity points to negative significant effect on capital structure, company size points and business risk to positive significant effect on capital structure.</em></p> 15.05.52.0328 Ivana Kalista Andala, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6865 Fri, 29 Mar 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6883 <p><em>This study aims to examine and analyze the effect of profitability, asset structure, company size, liquidity and institutional ownership on the capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 200 companies. The testing technique uses multiple linear regression analysis. The results showed that profitability, asset structure, company size and institutional ownership did not affect the capital structure, liquidity had a negative effect on capital structure.</em></p> 15.05.52.0330 Loida Yunita, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6883 Mon, 01 Apr 2019 00:00:00 +0700 PENGARUH INDIKATOR FINANSIAL, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6887 <p><em>This study aims to examine and analyze the influence of financial indicators, company size, institutional ownership, and managerial ownership of financial distress on manufacturing companies listed on BEI period 2014-2017. The population in this study is all manufacturing companies registered in BEI period 2014-2017. The sample selection used a purposive sampling method and obtained a sample of 250 companies. The analytical tool used in this research is logistic regression analysis.The results of the research show that leverage influence has positive significant of financial distress. Profitability, operating capacity, and company size have a significant negative effect on financial distress. While liquidity, sales growth, institutional ownership, and managerial ownership do not have a effect on financial distress.</em></p> 15.05.52.0336 Nur Aprilita Fauziyah, Yeye Susilowati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6887 Mon, 01 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6889 <p><em>This study aims to test and analyze the factors that influence profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. Independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Company Size (UP) while the dependent variable is Profitability (ROE). This study uses secondary data. The sampling method is purposive sampling. The analysis used is descriptive statistics, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, test coefficient of determination, F test, t test using SPSS 23 for Windows. 2 The results showed that the Current Ratio had a significant positive effect on Profitability, Total Asset Turnover had a significant positive effect on Profitability, Company Size had a significant positive effect on Profitability, while Debt to Equity Ratio had a positive and insignificant effect on Profitability.</em></p> 15.05.52.0351 Septi Wulandari Santoso, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6889 Mon, 01 Apr 2019 00:00:00 +0700 DETERMINAN PROFITABILITAS PADA BPR DI JAWA TENGAH TAHUN 2012 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6890 <p><em>This study aims to examine and analyze the influence of Credit Provided, Interbank Assets, Non Performing Loans, Savings, Deposits and Capital Adequacy Ratio on Profitability of Rural Banks 2012 - 2017. This study uses purposive sampling. Based on these criteria, a sample of 28 banks was obtained with an observation period of 6 years. Because this type of data is a combination of "Cross-section" and "Time-series" data, the data analysis uses panel data regression analysis. The estimation process uses the Fixed Effect Model (FEM) and Random Effect Model (REM) methods. Selecting the best model uses the "Haussman Test". The results of data analysis are based on the recommended Haussman Test to use the REM method. The results showed that the Credit Provided, Interbank Assets and Deposits did not affect Profitability, Non Performing Loans had a significant negative effect on Profitability, Savings and Capital Adequacy Ratio had a significant positive effect on Profitability.</em></p> 15.05.52.0363 Siti Khotimah, Gregorius N Masdjojo ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6890 Mon, 01 Apr 2019 00:00:00 +0700 PENGARUH SIZE, PROFITABILITY, LEVERAGE, KOMITE AUDIT DAN INTENSITAS PERSEDIAAN TERHADAP EFFECTIVE TAX RATE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar dalam BEI 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6903 <p><em>This study was conducted to examine the effect of the size, profitability, leverage, audit committee and inventory intensity, the object of research used by manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017 The number of selected samples is 161 observations determined using purposive sampling method. Data collection was done by documentation technique collected through IDX website and BEI Corner-Unisbank Stikubank (Unisbank).Analytical technique used is multiple regression. The results of the analysis show that profitability, leverag and audit committe are able to influence effective tax rate, while size and audit committee are not able to influence effective tax rate.</em></p> 15.05.52.0214 Dewi Purnamasari, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6903 Mon, 01 Apr 2019 00:00:00 +0700 PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6912 <p><em>This study aims to examine the Effect of Capital Structure, Profitability, Managerial Ownership, and Company Size on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2014-2017 Period. The population in this study are all Manufacturing Companies listed on the Stock Exchange for the 2014-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that the Capital Structure has a significant positive effect on Firm Value, Profitability has a significant positive effect on Firm Value, Managerial Ownership has a Negative effect that is not significant to the Firm Value, and the Firm Size does not significantly influence the Firm Value.</em></p> 15.05.52.0287 Wilda Sofia Rini, Listyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6912 Tue, 02 Apr 2019 00:00:00 +0700 PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN. (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6913 <p><em>This study aims to analyze the effect of corporate growth, capital structure, profitability and dividend policy on firm value. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method so that the sample is 188 data. The analytical tool used in this study is descriptive analysis and multiple regression analysis. The test results show that the growth of the company has no significant negative effect on firm value. Capital structure has no significant negative effect on firm value. Profitability has a significant positive effect on firm value. And dividend policy has a negative effect that is not significant on firm value.</em></p> 15.05.52.0315 Yulia Dini Hakiki, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6913 Tue, 02 Apr 2019 00:00:00 +0700 PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6914 <p><em>This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value.</em></p> 15.05.52.0321 Siska Fargylisa Saputri, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6914 Tue, 02 Apr 2019 00:00:00 +0700 PENGARUH INDEPENDENSI, KOMPETENSI, PROFESIONALISME DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akuntan Publik yang berada di Kota Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6915 <p><em>Public Accountants must improve the quality of the audit they produce. Audit quality is determined by independence, competence, professionalism and integrity. Therefore the purpose of this study is to test the independence, competence, professionalism and integrity of audit quality. The population in this study is the auditor who works at the Public Accounting Firm in Semarang and has at least 3 years experience as an auditor. Sampling was 44 respondents. The primary data collection method used is the questionnaire method. Data is analyzed using multiple linear regression models. The results of the study show that the competition proves to be significantly positive towards audit quality. Whereas independence, professionalism and positive integrity have no significant effect on audit quality.</em></p> 15.05.52.0322 Anis Aghniyaul Haqque, Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6915 Tue, 02 Apr 2019 00:00:00 +0700 PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT DAN GENDER TERHADAP KUALITAS AUDIT (Studi Kasus Pada 8 Kantor Akuntan Publik Wilayah Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6916 <p><em>This study aims to examine the effect of independence, time budget pressure, audit risk, and gender on audit quality. This research was conducted at the Public Accounting Firm in the Semarang Region. The population in this study were all auditors who were in the Public Accounting Office in the Semarang area. Sampling using the convenience sampling method. The primary data collection method used is the questionnaire method with data analysis using multiple linear regression models. The results showed that independence had a significant positive effect on audit quality, while the time budget pressure, audit risk and gender did not significantly influence audit quality.</em></p> 15.05.52.0326 Ririn Rizky Ayu Wardani, Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6916 Tue, 02 Apr 2019 00:00:00 +0700 PENGARUH FAKTOR-FAKTOR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6917 <p><em>This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis). The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.</em> </p> 15.05.52.0371 Izzatun Ni’mah, Rr. Tjahjaning Poerwati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6917 Tue, 02 Apr 2019 00:00:00 +0700 DETERMINAN PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6922 <p><em>This research aims to analyze the influence of GDP, Population, investment, number of tourists visit, and the amount of the original Revenue toward Regional District/Town in Central Java province. Types of data used is secondary data. The population of this research constitutes the entire dala district/town in Central Java province. Sampling techniques using the census. Test engineering data using linear bergarnda analysis. The results of this research show that the GDP and the number of Companies has no effect against the original Revenue areas. Population, investment, and the number of tourists visit the positive effect significantly to Revenue of the original area.</em></p> 15.05.52.0248 Lutviyani Indasah, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6922 Tue, 02 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6928 <p><em>This study aims to examine and analyze the effect of profitability, solvency,the auditor’s opinion, firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The independent variabel in this study consisted of profitability, solvability and auditor. Audit delay as the dependent variable, and company size as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The research sample was 188 companies. This research method uses purposive sampling. Data analysis using Multiple Linear Regression with the SPSS 19 program. The results of this study indicate that profitability has a negative and not significant effect on audit delay, solvency has a significant positive effect on audit delay, auditor opinion has a significant negative effect, firm size does not moderate profitability towards audit delay, company size weakens solvency to audit delay, company size does not moderate the auditor's opinion on audit delay.</em></p> 14.05.52.0225 Maftukhah, Rachmawati Meita Oktaviani ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6928 Thu, 04 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA PERIODE 2015-2018 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6929 <p><em>This study aims to examine the effect of company size, auditor reputation, underwriter reputation, earnings per share, price earning ratio, financial leverage, company age, and the percentage of old shareholders on initial return on companies that carry out initial public offers (IPOs) on the Indonesia Stock Exchange during 2015-2018. The population used in this study consisted of all IPO companies during 2015-2018. So, the total population obtained is 125 data. After passing through the purposive sampling stage, a sample of 78 companies was obtained. The data analysis method used is descriptive statistics, normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that earnings per share has a negative effect on initial return. Whereas company size, auditor reputation, underwriter reputation, price earning ratio, financial leverage, company age and percentage of old shareholders has a negative effect and not significantly on initial return.</em></p> 15.05.52.0105 Wiwien Djoko Prasetiyo, Jacobus Widiatmoko ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6929 Thu, 04 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM (Study Kasus Perusahaan sektor property & real estate terdaftar di Bursa efek indonesia Periode 2014 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6930 <p><em>This research is a study that analyzes the effect of earning per share, price earning ratio, return on asset return on equity, debt to equity ratio, and current ratio to stock returns in property &amp; real estate companies listed on the Indonesia Stock Exchange in 2014 to 2017. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 152 companies was obtained to 130 during the four-year observation period. The analytical tool used is a multiple linear regression analysis method. The results showed that the variable earning per share have a positive and no significant to the stock return, , price earning ratio have a positif and significiant effect to the stock return, return on asset and return on equity have a positive and no significant to the stock return, debt to equity ratio have negative effect and significant to stock return, and current ratio have a negative and no significant to the stock return.</em></p> 15.05.52.0262 Mokhamad Fajar Saputro, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6930 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURNOVER (TATO), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6931 <p><em>This study aims examine Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return On Equity (ROE) and Earning Per Share (EPS) to stock prices. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that had gone public. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The sampling method uses a purpose sampling. Research period from 2015 to 2017 ang obtained as many as 295 companies. The data analysis technique used is multiple linear regression analysis. The results of the study show that Current Ratio (CR) and Total Assets Turnover (TATO) have no effect on stock prices. Return On Equity (ROE) and Earning Per Share (EPS) have a positive influence on stock prices. While Debt to Equity Ratio (DER) has a positive effect on stock prices.</em></p> 15.05.52.0273 Ari Anggraini, G. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6931 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINION SHOPPING DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6933 <p><em>This study aims to examine financial condition, company size, opinion shopping and audit client tenure that influence the acceptance going concern of audit opinion in manufacturing companies listed on the Indonesia stock exchange for the period 2014-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2014-2017 period. The sample selection uses the purpose sampling method. Total of sample in this research is 66 data. The analytical tool used in this study is logistic regression analysis. The test results show that financial conditon has a significant negative effect on the acceptance going concern of audit opinion. Company Size, Opinion shopping and Audit Client Tenure do not have a significant effect on the acceptance going concern of audit opinion.</em></p> 15.05.52.0274 Anggia Maharani, G. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6933 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, PAJAK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6934 <p><em>This study aims to examine the effect of liquidity, business risk, sales growth, company size, tax and profitability on the capital structure of manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that liquidity has a significant negative effect on capital structure. business risk and sales growth have a significant positive effect on the capital structure. While the size of the company has a positive and insignificant effect on the capital structure. While tax and profitability have no significant negative effect on capital structure.</em></p> 15.05.52.0276 Nadi Tri Saputro, Moch Irsad ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6934 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH INDEPENDENSI, AKUNTABILITAS, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN KEPUASAN KERJA TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6935 <p><em>Public Accountants have better audit quality. Audit quality is determined by independence, accountability, time budget pressure, auditor experience, job satisfaction. This study discusses to test and analyze independence, accountability, time budget pressure, auditor experience, job satisfaction on audit quality (Empirical Study of Public Accounting Firms in the City of Semarang). The population used in this study was the auditor who worked in the KAP in Semarang City. The sampling method used is convenience sampling, which is the selection of samples based on convenience, so that they have the freedom to choose the fastest and easiest sample. In this research the variable used is audit quality, while the independent variable consists of independence, accountability, time budget pressure, auditor experience, job satisfaction. The data analysis techniques use multiple linier regression models. The results of this study indicate the independence and experience of auditors does not show a positive significant effect on audit quality. Accountability, time budget pressure, positive positive job satisfaction on audit quality.</em></p> 15.05.52.0278 Siti Mirfat, Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6935 Thu, 04 Apr 2019 00:00:00 +0700 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6936 <p><em>This research aims to examine and analyze the influence of Profitability, Leverage, Company's Size, Company’s Age, Board of Commissioners, Audit Committee, Institutional Ownership, Public Ownership, and Environmental Performance to Corporate Social Responsibility (CSR) Disclosure on the mining companies were listed on the Indonesia Stock Exchange for period 2012-2017. Population used are mining companies that listed on Indonesia Stock Exchange for period 2012-2017. The samples selection are using a purposive sampling method. The analysis tool used in this research is multiple linear regression analysis. The results of the research show that Company’s Size and Company's Age has positive and significant on CSR disclosure. Environmental Performance has negative and significant on CSR disclosure. Profitability, Audit Committee, and Public Ownership has positive, but not significant on CSR disclosure. Leverage, Board of Commissioners, and Institutional Ownership has negative, but not significant on CSR disclosure.</em></p> 15.05.52.0284 Dyah Setyawati, Elen Puspitasari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6936 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6937 <p><em>This study aims to examine and analyze the effect of profitability, company size, asset structure, business risk and sales growth on the capital structure of real estate and property companies in 2013-2017. The population in this study are all successive real estate and property companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis. The test results show that profitability has a not significant effect on capital structure. Firm size has a significant positive effect on capital structure. The asset structure has not significant effect on capital structure. Business risk does not have a significant effect on capital structure. Sales growth has significant positive effect on capital structure.</em></p> 15.05.52.0292 Ari Tanjung Noor, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6937 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Jawa Tengah Tahun 2014-2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6939 <p><em>This study aims to analyze the effect of Local Revenue, Balancing Funds, and the Regional Area on Capital Expenditure with Economic Growth as moderating variable on regency / city goverments in Central Java Province for period 2014-2016. The population in this study is regency / city goverments in Central Java Province which consists of 29 regency and 6 city. Techniques in sampling using census method. This study uses secondary data in the form of budget realization report, economic growth and regional area. Analytical technique used is Moderated Regression Analysis. The results showed that Local Revenue does not significantly affect on Capital Expenditure. Balancing Funds has a positive and significant effect on Capital Expenditure. Regional Area has a negative and significant effect on Capital Expenditure. Economic Growth does not moderate the effect of Local Revenue on Capital Expenditure. Economic Growth moderate the effect of Balancing Funds and Regional Area on Capital Expenditure.</em></p> 15.05.52.0320 Sapti Dwi Mukti, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6939 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH RETURN ON ASSET, RETURN ON EQUITY , CURRENT RATIO, UKURAN PERUSAHAAN, NET PROFIT MARGIN, DAN DEBT EQUITY RATIO TERHADAP KEBIJAKAN DEVIDEN (Studi Kasus Perusahaan sektor Manufaktur yang terdaftar di Bursa efek indonesia Periode 2014 - 2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6941 <p><em>The purpose of this study was to analyze the influence of return on asset, return on equity, current ratio, firm size, net profit margin, and debt to equity ratio on dividend policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2016. The type of data used is secondary data by using the method of data collection documentation. The analytical method in use is the multiple regression analysis. The results showed that the return on equity, current ratio, firm size was significant positive effect on dividend policy. Debt to equity was significant negative on dividend policy. Return on asset and return on equity was not significantly positive effect on dividend policy.</em></p> 15.05.52.0331 Rajaza Deva Prabowo, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6941 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI PADA KAB/KOTA PROVINSI JAWA TENGAH (PERIODE 2014-2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6943 <p><em>This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH) on Capital Expenditures which are moderated by Economic Growth. The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2014 APBD Realization Report 2016. The data analysis technique used is multiple linear regression analysis.</em><br><em>The results of this study indicate that Local Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH) have no effect on Capital Expenditures. While Economic Growth has been proven to moderate Regional Original Income (PAD) against Capital Expenditures. But Economic Growth does not moderate the relationship of General Allocation Funds (DAU), Special Allocation Funds (DAK) and Profit Sharing Funds (DBH) to Capital Expenditures.</em></p> 15.05.52.0342 Muhammad Abdul Latif, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6943 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERJADINYA KECURANGAN, DAN TARIF PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6946 <p><em>This study aims to examine empirically the effect of justice, the taxation system, discrimination, the possibility of fraud, and the tax rate on tax evasion. The sampling technique in this study used a purposive sampling method, with the results of the samples studied were 100 taxpayers at KPP Pratama Semarang Candisari. The data used is primary data with a method of data analysis using multiple linear regression analysis. The results of this study show that the variables of justice, taxation systems, discrimination, the possibility of fraud, and tariffs have a positive and significant effect on tax evasion.</em><br>Keywords: <em>justice, taxation system, discrimination, the possibility of fraud, tax rates, tax evasio</em></p> 16.05.62.0042 Tyas Ayu Ambarsari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6946 Thu, 04 Apr 2019 00:00:00 +0700 ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Property, Real Estate, and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6949 <p><em>This study aims to examine the effect of diamond fraud on fraudulent financial statements. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The number of companies sampled is 30 companies with. purposive sampling method, the total sample obtained was 90. The method of data analysis in this study used the logistic regression analysis method. The results of this study indicate that Nature of Industry has an effect on financial statement fraud. While Financial Target, External Pressure, Rationalization, and Capability do not affect the financial statement fraud.</em></p> 17.05.62.0014 Oktavianto Kurniawan, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6949 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6950 <p><em>The company’s main goal is maximize firm value. Firm value is good will be a positive signal for investors to invest their funds into the company. This study aims to examines the effect of liquidity, capital structure, firm size and dividend policy on firm value. This research was conducted at the Indonesia Stock Exchange by using a go public manufacturing company as the unit of analysis. The data analysis has been done by using multiple linear regression with the independent variables are liquidity, capital structure, firm size and dividend policy and the dependent variable is firm value. The sampling method uses purposive sampling with the observation period of 2015-2017 of 183 compnies. The analytical mehod used is multiple regression analysis, f test, t test and coefficient of determination analysis. The result of study indicate that simultaneously liquidity, capital structure, firm size and dividend policy has an influence on the firm value. The results of the study show that liquidity does not have a significant effect on firm value. Capital structure has a negative and significant effect on firm value. Firm size and dividend policy has a positive and significant effect on firm value.</em></p> 17.05.72.0010 Cicilia Amanda Tia Oktaviani, Ceacilia Srimindarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6950 Thu, 04 Apr 2019 00:00:00 +0700 PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT (STUDI EMPIRIS AUDITOR EKSTERNAL DI KANTOR AKUNTAN PUBLIK SEMARANG) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6969 <p><em>Factors that influence audit quality are cometency, independence, accountability and motivation. This study aims to examine the effect of competency, ndependence, accountability and motivation on audit quality. The population in this study were all auditors who worked at the Public Accounting Firm in Semarang. Sampling was done using the convenience sampling method and obtained a sample of 56 respondents. The primary data collection method is done through survey methods using a questionnaire. The data obtained using multiple linear model. The results of this study indicate that competence, independence, accountability and motivation affect audit quality.</em></p> 14.05.52.0126 Nuriyana Rizki, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6969 Mon, 08 Apr 2019 00:00:00 +0700 PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6970 <p><em>This study aims to examine and analyze the effect of profitability, firm size, board of commissioner size, leverage and audit committee on Complete Disclosure of Corporate Social Responsibility in Banking Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2014 to 2016. This research is an empirical study using a sensus technique in sampling. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been conducted, the results of this study show that the Audit Committee has a significant positive effect on disclosure of Corporate Social Responsibility. While profitability, company size, board of commissioner size and leverage have no significant effect on disclosure of Corporate Social Responsibility.</em></p> 14.05.52.0156 Dewi Nur Yuliani, Greg. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6970 Mon, 08 Apr 2019 00:00:00 +0700 DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6971 <p><em>This study aims to analyze the factors that influence stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The independent variables used in this study are current ratio, solvency ratio, profitability ratio, asset turnover and firm size. While the dependent variable used in this study is stock returns. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling method in this study used a purposive sampling method with a total sample of 126 companies. The analytical tool used is multiple linear regression analysis using the SPSS program. The results of the study show that the variable size of the company and asset turnover have a significant effect on stock returns. While the current ratio variable, Debt to Equity Ratio and Return on Asset do not have a significant influence on stock returns.</em></p> 14.05.52.0181 Riska Hanifa Rahmawati, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6971 Mon, 08 Apr 2019 00:00:00 +0700 PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2014-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6972 <p><em>The purpose of this research was to examines the effect and analyze of Firm Size, Profitability, and Business Risk to Capital Structure on manufacturing companies listed on the Indonesia Stock Exchange for period 2014-2017. This research was quantitative and the data type includes time series data. The sample of this research used purposive sampling method. Based on certain criteria, there were 57 companies that matched with the sample. The statistical method used in this research was multiple regression. Based on result from data analysis, Firm Size has the positive effect and significant to Capital Structure with t value 2,037 and significant value 0,046. Profitability has the negative effect and significant to Capital Structure with t value -3,584 and significant value 0,001. Whereas Business Risk has positive effect and not significant to Capital Structure with t value amount 2,494 and significant value 0,015.</em></p> 14.05.52.0192 Rissa Himmalia, Rr. Tjahjaning Poerwati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6972 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH JUMLAH PENDUDUK, PDRB, INFLASI DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2014-2016 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6974 <p><em>This study aims to analyze the effect of Population, GRDP, Inflation and Number of Tourists on Regional Original Revenue in Districts / Cities in Central Java Province in 2014-2016. The population in this study were all districts and cities in Central Java Province. The sample of this study was 35 Regencies and Cities in Central Java Province with the period 2014-2016. This study uses secondary data obtained from BPS Central Java Province. The analytical method used in this study is multiple linear regression. Based on the results of the study it can be concluded that the Number of Tourists has a significant positive effect on Regional Original Income and Inflation has a significant negative effect on Regional Original Income. While the Number of Population has a positive and insignificant effect on Regional Original Income and GRDP has no significant negative effect on Regional Original Revenue.</em></p> 14.05.52.0262 Wahyu Candra, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6974 Tue, 09 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (FRAUD) (Studi Empiris Pada BPK Perwakilan Provinsi Jawa Tengah) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6975 <p><em>The purpose of this research is to analyse the influence of audit experience, competency, independency, professional skepticism, workload and time pressure towards auditor’s ability to detecting fraud on the auditor BPK Representative of Province in Central of Java. The population of this research are all auditor which have followed Education and Training of Functional Posision of Auditor (JFP) and 2 years minimal job experience as auditor. Sampling was conducted using a purposive sampling method and number of samples of 101 respondents. Primary data collection method used is multiple regression model. The results showed that experience, competence, professional skepticism had a significant positive effect on the ability to detect fraud. While independence and time budget pressure have a positive and insignificant effect. Workload has a significant negative effect on the ability to detect fraud.</em></p> 14.05.52.0285 Ratih Sariningrum, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6975 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6976 <p><em>This study examines the effect of liquidity ratios, solvability, activity and profitability on stock prices. Each ratio is proxied by the current ratio, debt to equity ratio, total asset turnover, return on equity and earnings per share. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study used 204 data from 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 period. In this study using hypothesis testing. Based on multiple linear regression tests on the research that has been done shows that liquidity, solvability ratios and activities have no significant effect on stock prices. While the profitability ratio has a positive and significant effect on stock prices.</em></p> 14.05.52.0297 Wahyu Putri Sartika, Yeye Susilowati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6976 Tue, 09 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP BELANJA MODAL (Studi Kasus Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6977 <p><em>This study aimed to analyze the factors that influence capital expenditure. The independent variables in this study are Local Own Source Revenue, General Allocation Funds, Special Allocation Funds, Surplus of financing Budget. The population in this study is a report on the realization of the budget of all regencies / cities in Central Java province obtained from the Semarang City Central Bureau of Statistics (BPS) and the Indonesian Supreme Audit Agency (BPK) Representative of Central Java Province in 2015-2017. The samples included in this study were 105 data using the census method. The data analysis method used in this study is descriptive analysis and multiple linear regression analysis. The results of this study indicate that local own source revenue has a positive and significant effect on capital expenditure, general allocation funds have a positive and not significant effect on capital expenditure, special allocation funds have a positive and significant effect on capital expenditure, Surplus of financing Budget has a positive and insignificant effect on spending capital.</em></p> 15.05.52.0006 Afif Irwan Septiandy, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6977 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET, UKURAN PERUSAHAAN, DAN KEBIJAKAN DEVIDEN TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6978 <p><em>This study aims to examine the Effect of Profitability, Liquidity, Asset Growth, Company Size, and Dividend Policy on Capital Structure (Study on Real Estate Companies Listed on the Indonesia Stock Exchange 2014-2017). The sampling technique in this study used a purposive sampling technique. The data used is secondary data obtained from the Indonesia Stock Exchange. The data analysis method used in this study is the analysis of Multiple Linear Regression and assisted by SPSS version 22 statistical test. The results of this study indicate that Profitability has a significant effect on Capital Structure, Liquidity has a significant effect on Capital Structure, Asset Growth has no significant effect on Capital Structure, Company Size has no significant effect on Capital Structure, and Dividend Policy has no significant effect on Capital Structure.</em></p> 15.05.52.0058 Doni Dharmawan Anjasmara Putra, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6978 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH DPK, CAR, ROA TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2013-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6980 <p><em>This research aims to examine the effect of third party fund, capital adequacy ratio, and return on asset to financing mudharabah at Shari’s Commericial Bank in 2013-2017. The population in this research are Shari’s Commericial Bank (Otoritas Jasa Keuangan). Sampling method using purposive sampling in 2013 until 2017 and obtained as many as 31 banks. The technique of data analysis is multiple linear regression analysis. The results of this research indicate that Third Party Fund have a positive influence on Mudharabah Financing. Capital Adequacy Ratio have negative effect on Mudharabah Financing while Return On Asset have no effect on Mudharabah Financing.</em></p> 15.05.52.0131 Ardia Rahma Wardani, Rr. Tjahjaningi Poerwati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6980 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ( Studi pada Perusahaan LQ 45 yang Terdaftar Di BEI Periode 2013 - 2017 ) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6981 <p><em>This study aims to examine the Effect of Profitability, Leverage, Company Size, and Dividend Policy on Company Values in LQ 45 Companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The Company Value is a balance or comparison between Price Per Share Sheet and Book Value Per Sheet Stock. The population in this study were companies listed on the LQ-45 index during the period 2013-2017. The sample selection technique uses a purposive sample and obtained 24 companies with a period of 5 years so that the 120 data studied are obtained, and processed with the SPSS application. Based on the results of data processing, it was found that Profitability, Leverage and Dividend Policy affect the value of the company. While Company Size has a negative and significant effect on Company Value. The results of the coefficient of determination test (R2) are 0.723. These results indicate that 72.30% is influenced by profitability, leverage, company size, and dividend policy while the remaining 27.70% is influenced by other variables.</em></p> 15.05.52.0155 Fitri Wardihana, Listyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6981 Tue, 09 Apr 2019 00:00:00 +0700 ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN TAHUN 2015 – 2017 (Studi pada perusahaan manufaktur yang terdaftar di BEI 2015 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6988 <p><em>This study aims to examine Analysis of the effect of Dividend Policy, Debt Policy, Profitability, and Investment decisions on Firm Value in Manufacturing companies on the Indonesia Stock Exchange for the period 2015-2017. The sample selection technique used a purposive sample and obtained 38 companies with a period of 3 years so that 114 data were obtained, and processed using the SPSS application. Based on the results of data processing, it was found Debt Policy, Profitability, and Investment decisions variables have a positive and significant effect on Firm Value While Dividend Policy did not affect the Firm Value. The results of the test on the coefficient of determination (R2) are 0.831. This means that 83.10% is Debt Policy, Profitability, and Investment decisions and tax while the remaining 16.90% is influenced by other variables.</em></p> 15.05.52.0162 Fitri Ratnasari, Listyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6988 Tue, 09 Apr 2019 00:00:00 +0700 ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Indonesia Periode 2015- 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6991 <p><em>This study aims to test and analyze empirically the effect of Liquidity, Profitability, Firm Size, KAP's Reputation on Timeliness of Financial Reporting. The object of this research is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The population in this study are a number of manufacturing companies listed on the Indonesia Stock Exchange (BEl) for the period 2015-2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are companies listed on the IDX in a period of 2015- 2017. Companies that use rupiah in delivering financial statements. Companies that have positive profits in a row for the period 2015-2017. Have complete data in accordance with this research. The data analysis technique uses logistic </em><em>regression analysis. The results of the study show that liquidity has a positive effect on the timeliness of financial reporting. Profitability does not affect the timeliness of</em><br><em>financial reporting. Company size does not affect the timeliness of financial reporting. KAP's reputation does not affect the timeliness of financial reporting.</em></p> 15.05.52.0225 Yus Fanila Puspa Arum, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6991 Tue, 09 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6993 <p><em>This study aims to analyze the effect of Profitability, Capital structure, Company Growth, and Company size on Company Value. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method so that the sample is 198 data. The analytical tool used in this study is descriptive analysis and multiple regression analysis. The test results show that the variable profitability and size of the company have a positive effect on compony value. While the capital structure variable has a negative effect on compony value, then the growth of the company does not affect the value of the company.</em></p> 15.05.52.0246 Dwi Indah Wulandari, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/6993 Tue, 09 Apr 2019 00:00:00 +0700 ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, PERTUMBUHAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-20 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7001 <p><em>The purpose ot this study was to analyze the effect of profitability, leverage, firm size, industry type, company growth and environmental performance on disclosure of Corporate Social Responsibility (CSR). In this study the population used is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. Sampling using purposive sampling method, namely manufacturing companies during 2013-2017, which amounted to 701 companies that fit the criteria. Data testing technique is to use multiple linier regression analysis. The results of the study show that the variable that has a significant positive influence on disclosure of Corporate Social Responsibility (CSR) is the profitability and growth of the company. Whereas Leverage and environmental performance negatively affect disclosure of Corporate Social Responsibility (CSR). Then for company size and industry type variables do not affect the disclosure of Corporate Social Responsibility (CSR).</em></p> 15.05.52.0255 Nita Rizky Berlianti, G. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7001 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH KOMPETENSI KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PAGILARAN BATANG https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7005 <p><em>This study aims to examine the effect of competence, compensation, and work discipline on employee performance. The object in this study is employees who work at PT. Stems. Sampling is done by using Simple Random Sampling technique and the number of samples is 120 respondents.The retrieval method is primary data using the questionnaire method by distributing a list of questions addressed by respondents at PT. Information to get information. Data analysis using validity test, reliability test, regression analysis, multiple regression analysis.The results of this study indicate that (1) Competence has a positive and significant effect on employee performance, (2) Compensation has a negative and not significant effect on employee performance, (3) Work discipline has a positive and significant effect on employee performance.</em></p> 15.05.52.0267 Nancy Regita Aksa Panrelli, Agus Murdianto ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7005 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7011 <p><em>This study aims to examine the effect of profitability, liquidity, solvency, and firm size on stock returns in property and real estate companies listed on the Indonesia Stock Exchange. The population in this study are all property and real estate companies that are listed on the Indonesia Stock Exchange. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis with 108 observation data for the period 2015-2017. The test results show that Profitability have no significant and negative effect, Liquidity have a significant and positive effect, Solvability have a positive and insignificant effect, and Firm Size have a significant and negative effect on stock returns.</em></p> 15.05.52.0275 Ega Arminta, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7011 Tue, 09 Apr 2019 00:00:00 +0700 PENGARUH KOMPETENSI, INDEPENDENSI, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7017 <p><em>This study aimed to examine audit quality. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling method used convenience sampling method and obtained a sample of 95 respondents. The method of collecting primary data was conducted through survey method by questionnaire. The data obtained were analyzed using multiple linear regression model.The results of this study show that competence have not affect on audit quality, independence have not affect on audit quality, and objectivity has effect on audit quality.</em></p> 15.05.52.0034 Fajar Lia Agustina, Ceacilia Srimindarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7017 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG MEMPENGRUHI PERINGKAT OBLIGASI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015 - 2017 (Studi pada perusahaan non keuangan yang terdaftar di BEI 2015 -2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7018 <p><em>This study examines the effect of firm size, leverage, profitability, activity, market value ratio, age of bond, guarantee, trustee reputation to bond rating. This research is conducted in Bursa Efek Indonesia by using unit of analysis of non financial company This sampling method using purposive sampling with research period of 2015 until 2017. The relationship and / or influence between variables is explained by multiple logistic regression analysis The results of this study indicate that leverage and guarantee have a significant effect, while firm size, profitability, activity, market value ratio, and age, have no significant effect on bond rating.</em></p> 15.05.52.0156 Arif Hendri Anto, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7018 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PD.BPR BKK BATANG https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7019 <p><em>This study aims to analyze the influence of organizational culture, leadership style, and competence on employee performance in PD. BPR BKK Batang. The independent variables in this study are organizational culture, leadership style, and competence and the dependent variable used in this study is employee performance. This study uses a questionnaire as a data collection tool. Data analysis in this study using multiple linear regression analysis, it is known that: (1) organizational culture has a positive and significant effect on employee performance. (2) leardership style has a positive and significant effect on employee performance. (3) competence has a positive and significant effect on employee performance in PD. BPR BKK Batang.</em></p> 15.05.52.0294 Ummi Afifa Widyaningsih, Suhana Suhana ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7019 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7020 <p><em>This research is a study that examines the effect of Corporate Social Responsibility and Good Corporate Governance on Firm Value with the perspective of stakeholder theory and agency theory. The population in this study are manufacturing companies listed on the Stock Exchange in the period 2015-2017. The sample method used in this study was purposive sampling, so the samples obtained were 339 manufacturing companies. In the mechanism of Good Corporate Governance it is divided into three variables, namely independent commissioners, board of directors, and audit committees. In this study the value of the company is dependent on two measurements of formulas namely, PBV and Tobin’s Q and uses company size control variables and leverage. Data analysis using descriptive qualitative with the help of the SPSS 20.00 program. The results of this study indicate that the two independent variables in this study are sensitive to the measurement of firm value. And four other variables in this study have the same results on PBV and Tobin’s Q.</em></p> 15.05.52.0303 Ani Sagita Sofi, Jacobus Widiatmoko ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7020 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH COPRORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7021 <p><em>This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance is proxied by independent commissioners and audit committees, profitability to the value of companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample in this study is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling. The analytical method used is multiple linear regression analysis. Based on the results of data processing, it was found that the disclosure of corporate social responbility (CSR) variables was statistically significant positive effect on firm value. GCG proxied by independent commissioners statistically has a negative effect not significantly on Corporate Value while GCG proxied by the Audit Committee has a significant positive effect on Corporate Values and Profitability variables have a significant negative not significantly effect on firm value.</em></p> 15.05.52.0327 Setyowati, Tjahjaning Poerwati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7021 Wed, 10 Apr 2019 00:00:00 +0700 FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik di Jawa Tengah) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7022 <p><em>This study aimed to examine the effect of competency, independence, time pressure, ethics of auditors, due professional care and accountability directly influence the auditor on audit quality. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using Judgment Sampling techniques and the number of samples was 75 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of the study indicate that the auditor's competence and ethics variables have a significant positive effect on audit quality. time pressure variables have a significant negative effect on audit quality. the independence variable, due professional care and accountability did not have a significant effect on audit quality.</em></p> 15.05.52.0008 Azki Apriliani, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7022 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7023 <p><em>This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.</em></p> 15.05.52.0015 Nadya Dinda P.M Kusuma, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7023 Wed, 10 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DALAM PERUSAHAAN MANUFAKTUR TAHUN 2015-2017. (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7024 <p><em>This study aims to determine and analyze the effect of profitability, firm size, business risk, sales growth and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. The method in selecting samples in this study uses a purposive sampling method with the aim of getting samples that are suitable with the purpose of the study. Based on these criteria, 204 samples were obtained. The hypothesis in this study was tested using a multiple linear regression analysis methods. The results of this study indicate that: (1) there is a significant influence between profitability on capital structure, (2) there is no significant effect between firm size on capital structure, (3) there is a significant influence between business risk on capital structure, (4) There is a significant influence between sales growth on capital structure, (5) there is no significant influence between asset structure and capital structure.</em></p> 15.05.52.0022 Arizta Rahmawati, Cahyani Nuswandari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7024 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH PERTUMBUHAN PENJUALAN, TOTAL ASSET TURNOVER, MODAL KERJA, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7027 <p><em>This study aims to examine the effect of sales growth, total asset turnover, working capital, and capital structure on profitability and firm size as a control variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis. </em><em>The test results show that partially sales growth does not affect profitability, total asset turnover, working capital, and firm size have a significant positive effect on profitability. While the capital structure has a significant negative effect on profitability.</em></p> 15.05.52.0258 Arin Affifah, G. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7027 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH RETURN ON ASSET, LEVERAGE, KUALITAS AUDIT, KOMITE AUDIT, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7028 <p><em>Tax Avoidance is the legitimate minimizing of taxes. The purpose of this research is to examine and analyze the influence of return on asset, leverage, audit quality, audit committees, and executives character on corporate tax avoidance. This research was conducted at the companies listed on the Bursa Efek Indonesia in the observation period 2014-2017. Sampling method used was purposive sampling with 256 samples, consist from 64 companies during the observation period of 4 years. Data in this research were analyzed with multiple linear analysis techniques. The result of this research indicate that return on asset has positive effect on tax avoidance, while the other independen variabel (leverage, audit quality, audit committees, and executives character) has no effect on tax avoidance.</em></p> 15.05.52.0335 Kartika Krisnawati, Cahyani Nuswandari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7028 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7029 <p><em>This research aims to examine the effect of profitability, sales growth, , firm size, asset structure, liquidity, and business risk to capital structure at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in 2014 until 2017 and obtained as many as 329 companies.The results of this research indicate that firm size, asset structure, and liquidity have a positive significant on Capital Structure while profitability, sales growth, business risk have negative effect on Capital Structure.</em></p> 15.05.52.0340 Nisabella Nurulia Sakinah, Lisyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7029 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 – 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7030 <p><em>This study aims to examine the effect of Return on Asset, Return on Equity, Debt to Equity Ratio, Company Size and Current Ratio on the firm of value that evolve in manufacturing company at Indonesia Stock Exchange. The population of this research is any type of manufacturing companies that have been registered at Indonesia Stock Exchange on the period of 2015 – 2017. The method used as identifying the data is purposive sampling. The relation and impact within variables are straightly explained by using multiple linear regression analysis method. The result presents that Return on Asset, Return on Equity and the Company Size have a positive significant impact to the firm of value, meanwhile Debt to Equity Ratio and Current Ratio are not significantly affected the firmof value.</em></p> 15.05.52.0350 Elsa Widyawati, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7030 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7031 <p><em>This study aims to examine the influence of liquidity, leverage, profitability, sales growth on financial distress. The data used in this research are secondary data, in the form of company financial statements. And to find out the variables that most influence the broad disclosure of financial statements. The number of companies studied was 451 companies for 3 years, so the number of samples was 222 samples. The sampling method used in this study was purposive sampling using certain criteria. The data was then tested with descriptive statistics, feasibility of the model, overall test model, chi square test, cox test and snell's R square and nagelkerke’s R square. 2x2 classification table, logistic regression analysis, using SPSS 19 for windows. The results of the analysis can be concluded that liquidity and a significant negative effect on financial distress, leverage has a significant positive effect on financial distress, profitability and sales growth do not affect financial distress.</em></p> 15.05.52.0360 Murowadatul Azizah, Lisyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7031 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH WORKING CAPITAL TO TOTAL ASSET, DEBT TO EQUITY RATIO, OPERATING INCOM TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7033 <p><em>This study aims to examine and analyze the Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO), and Net Profit Margin (NPM) of Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and published financial statements from 2015 to 2017. This research is an empirical study using a purposive sampling technique in sampling. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been conducted, the results of this study show that the Operating Income to Total Liabilities (OITL), Total Asset Turnover (TATO), Inventory Turnover (ITO) has a significant effect of Profit Growth. While Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have no significant effect of Profit Growth.</em></p> 14.05.52.0204 Jelita Mardiana Prihani, G. Anggana Lisiantara ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7033 Wed, 10 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7034 <p><em>This study aims to examine and analyze the factors that influence stock prices in property and real estate sector companies on the Indonesia Stock Exchange. The population used in this study are property and real estate sector companies that publish their financial statements in 2015-2017. The sampling technique uses purposive sampling with predetermined criteria, namely property and real estate sector companies listed on the Indonesia Stock Exchange, publishing financial statements, and presenting complete financial reports and stock price reports. The sample in this study were 157 companies in the property and real estate sector. The results of the study can be concluded that inflation has a negative and not significant effect on stock prices. Interest rates have a negative and insignificant effect. Price Book Value (PBV) has a positive and significant effect on stock prices. Return On Assets (ROA) has a positive and significant effect on stock prices.</em></p> 15.05.52.0353 Syachna Maheswari Putri, Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7034 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DEVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7035 <p><em>This study aims to examine the effect of company size, profitability, dividend policy and investment decisions on firm value in property &amp; real estate companies listed on the Indonesia Stock Exchange in 2015-2017. This research was conducted using secondary data. The population in this study are all property &amp; real estate companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling in this study used a purposive sampling method. The analytical method used in this study is to use multiple regression analysis. The results of the study show that the Company Size variable has a positive and insignificant effect on Firm Value, Profitability has a significant positive effect on Corporate Value, Dividend Policy has a positive and insignificant effect and Investment Decision has a significant positive effect on Firm Value. Adjusted R square value in this study is 0.723, which means that 72.3% of the dependent variable can be explained by the independent variable and the rest explained by other variables outside the model.</em></p> 15.05.52.0366 Muhammad MeikiTriyono, Lisyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7035 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2013 – 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7036 <p><em>This study examines the Effect of Capital Structure, Company Size, Liquidity and Profitability on Firm Value. This research was conducted at the Indonesia Stock Exchange using the food and beverage sector company. The population in this study were all food and beverage sector companies listed on the Indonesia Stock Exchange in 2013 until 2017. The samples used in this study were all food and beverage sector companies The results of this study indicate that the capital structure (DAR) has no effect (positive is not significant), Company size does not affect (positive not significant) Liquidity) no effect (negative not significant), profitability has a significant positive effect on firm value.</em></p> 16.05.62.0010 Restu Ayu Puspita, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7036 Wed, 10 Apr 2019 00:00:00 +0700 PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFATIBITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7037 <p><em>This research aims to examine and obtain empirical evidence about the effect of dividend policy, capital structure, firm size, and profitability on firm value. The research sample consisted of 42 finance and banking companies that went public on the Stock Exchange.The method was purposive sampling, namely the sampling method by setting certain criteria, finance and banking companies that publish the annual report on period 2014-2017, finance and banking with positive profitability value, so that the pooled data method (2014-2017), obtained the number of observations (n) = 168. Data analysis method uses multiple regression.The results showed that there was no significant and positive effect between dividend policy on firm value, there was a negative and significant influence between capital structure on firm value, there was a positive and significant influence between the firm size on firm value, there was a positive and significant influence between profitability on firm value.</em></p> 16.05.62.0019 Aloysius Gonzaga Danny Rio Yudistira, Titiek Suwarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7037 Wed, 10 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 - 2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7038 <p><em>The porpose of this research is to know the influence of firm size, profitability, asset structure and liquidity to the capital structure. The dependent variabel in this study is the capital structure, as for the independent variables in this study are firm size, profitability, asset structure, and liquidity. Based on criteria which has been decided, it wash selection 40 companies from 61 firm property and real estate listed on the Indonesian Stock Excgange for the periode of 2015 to 2017. The sampling technique was chose by purposive sampling. The method of analysis used in this study is multiple linear regression. The reasule of this research showed that firm size and liquidity has significant to the capital structur, profitability and asset structure has insignificant to the capital structure.</em></p> 16.05.62.0026 Noor Khasanah, Wardjono Wardjono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7038 Wed, 10 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Penanam Modal Asing Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7039 <p><em>This study aims to analyze and test the effect of profitability, leverage, institutional ownership, company size and sales growth on tax avoidance. This study uses a sample of 90 foreign investment companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was obtained by purposive sampling. The type of data used is secondary data. The research data was analyzed by multiple linear regression analysis and data processing was carried out using the SPSS 22.0 for windows software program. The results show that profitability, institutional ownership and sales growth have a significant negative effect on tax avoidance. While leverage has a positive and insignificant effect and firm size has no significant negative effect on tax avoidance.</em></p> 16.05.62.0035 Yulita Saraswati, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7039 Wed, 10 Apr 2019 00:00:00 +0700 ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7040 <p><em>This study aims to analyze the factors that influence audit delay in the property and real estate sub-sector companies listed on the “Bursa Efek Indonesia” for the period of 2014-2017. In this study the method used in sampling is the purposive sampling method. The type of data used is secondary data. The research data was analyzed with descriptive statistics and the method of data analysis using multiple linear regression with F test and t test. The results of the study are partial (t test), the results show that company size, KAP size, has a significant positive effect on audit delay. While solvency, profitability, and audit opinion have a significant negative effect on audit delay. And for audit committee variables there is no significant negative effect on audit delay.</em></p> 16.05.62.0040 Nihayatul Farikhah, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7040 Wed, 10 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7041 <p><em>The purpose of this study is to examine and analyze the influence of the ratio of capital, asset quality and third party funds, BOPO and LDR to the profitability of banking companies in the Indonesia Stock Exchange in 2014-2016. The population of this study is that the population is banks that go public on the IDX in 2014-2016, the total sample of companies is 29 samples taken using the purposive sampling method. The type of data used is secondary data using documentation data collection methods. The&nbsp; analytical method in this study is multiple regression analysis.The results of this study indicate that Capital Adequacy Ratio (CAR) has a significant positive effect on profitability. Asset quality measured by PPAP has a significant negative effect on profitability. Third party funds have a significant positive effect on profitability. BOPO has a </em><em>significant negative effect on profitability. Loan To Deposit (LDR) does not significantly influence profitability.</em></p> 12.05.52.0226 YogiePrayogo, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7041 Mon, 15 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DALAM PENAMPILAN (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7042 <p><em>This study aims to examine the effect of Audit Fee, Non Audit Service, Duration of Audit Relationship, Bonding Interests and Business Relationships with Clients, and the Size of Public Accounting Firms on Auditor Independence in Appearance. The population in this study were all auditors working at the Public Accountant Office in Central Java. Sampling in this study was conducted using convenience sampling techniques and the number of samples was 97 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression models. The results of this study indicate that the audit fee variable, non audit service, length of the audit relationship, the bonding of financial interests and business relationships with clients, and the size of the public accounting firm have a significant positive effect on auditor independence in appearance.</em></p> 13.05.52.0008 Lutfina Amanda Putri, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7042 Mon, 15 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7043 <p><em>This study examines the factors that influence the independence of auditors. Factors that influence auditor independence include the provision of other services besides audit services, length of audit relationships with clients, size of public accounting firms, competition between public accounting firms, and audit fees. Populations in this study are all auditors who work in the Public Accounting Firm in Semarang. Sampling was done using the convenience sampling method and the number of samples was 63 respondents. The method of retrieving primary data used was the questionnaire method. Data were analyzed using multiple linear regression models. The results showed that the length of the audit relationship with clients, competition between public accountants, and audit fees had a significant positive effect on auditor independence, while the provision of services other than audit services, the size of public accounting firms had a positive and insignificant effect on auditor independence.</em></p> 13.05.52.0095 Eduarto Unggul Wicaksono, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7043 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH HARGA MINYAK, INFLASI, KEBIJAKAN DEVIDEN, LEVERAGE, DAN NILAI TUKAR RUPIAH, TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan yang Terdaftar Di LQ45 Periode 2012- 2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7044 <p><em>The purpose of this study is to investigates the effects of inflation, dividend policy, leverage, rupiah exchange rate, and interest rate toward the company value in the company registered in LQ45 index. The sampling method uses purposive sampling with the research period from 2012 to 2016. The relationship or influence between variables is explained using the multiple regression analysis method. The results show that oil prices have a significant negative effect on firm value, inflation has no significant negative effect on firm value, dividend policy and exchange rate have a significant positive effect on firm value, leverage has a positive and insignificant effect on firm value. The last summary of this research is recommended as an input for the investors that 4 variables that investigated in this research do not affect the company value significantly. This research has restrictiveness, they are the period of collecting sample is relatively short; there are no considerations among variables, and the internal factors of Company presented in the financial report.</em></p> 13.05.62.0023 Roy Reksa Yusuf Birawa, Andi Kartika ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7044 Mon, 15 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus WP Orang Pribadi yang Terdaftar di KPP Pratama Semarang Barat) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7046 <p><em>Tax revenue is one source of state funding, increasing tax revenues will increase the productivity of a country, but it turns out there are still many taxpayers who have not fulfilled their tax obligations. Factors related to taxpayer compliance are awareness of taxpayers, knowledge of taxpayers, tax sanctions and tax socialization. The purpose of this study is to test and analyze the effect of taxpayer knowledge, tax sanctions and tax socialization on taxpayer awareness and tax compliance. The population of this study were all taxpayers registered at KPP Pratama West Semarang, which amounted to 64,586 taxpayers. The sample method used is the Accidental Sampling method. The sample in this study amounted to 100 respondents. Data analysis was performed using multiple linear regression models. The results of this study indicate that knowledge of taxpayers, tax sanctions and tax socialization have a positive and significant effect on awareness of taxpayers and taxpayer compliance.</em></p> 14.05.52.0175 Anita Anggraeni, Rachmawati Meita Octaviani ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7046 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7047 <p><em>The purpose of this study is to examine the effect of Good Corporate Governance, Liquidity and Corporate Growth on the performance of companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The population is all companies that participate in the 2014-2017 Corporate Governance Perception Index Program. The sampling technique uses purposive sampling. The analytical tool used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance does not have a significant effect on company performance (ROA). Liquidity has a positive and significant effect on company performance (ROA). The company's growth has no significant effect on company performance (ROA).</em></p> 14.05.52.0182 Joel Pardin Malau, MG. Kentris Indarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7047 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH KEPEMILIKAN INSTITUSI, SIZE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN LEVERAGE SEBAGAI PEMEDIASI (Studi pada Perusahaan Food and Beverage Periode 2013-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7048 <p><em>This study examines the effect of institutional ownership, company size, and profitability on tax avoidance with leverage as a mediator. The sample in this study used 60 data from Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017 using the purposive sampling method. The analytical tool used is multiple linear regression test, model test, and hypothesis testing. Based on the research that has been done, the results of this study indicate that institutional ownership has ano significant negatif effect on leverage, the size of the company has a significant positive effect on leverage, profitability has a no significant positive effect on leverage, institutional ownership has a no significant positive effect on tax avoidance, the size of the company has a no significant positive effect on tax avoidance, profitability has a no significant positive effect on tax avoidance, leverage has a no significant positive effect on tax avoidance.</em></p> 14.05.52.0241 Lulukil Maknun, Pancawati Hardiningsih ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7048 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH PENGUNGKAPAN CSR, LABA AKUNTANSI, DAN ARUS KAS TERHADAP ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7049 <p><em>The purpose of this research was to analyze the effect of CSR Disclosures, Accounting Profits, Operating Cash Flows, Investment Cash Flow, and Funding Cash Flow on Abnormal Return. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The data analysis tool used in this study is descriptive analysis and multiple regression analysis. The results of this study indicate that CSR disclosure has a negative effect not significantly on Abnormal Return. Accounting Profit has a negative effect not significant on Abnormal Return. Operating Cash Flow has a positive and insignificant effect on Abnormal Return. Investment Cash Flow negative effect is not significant on Abnormal Return. Funding Cash Flow has a significant negative effect on Abnormal Return.</em></p> 14.05.52.0248 Vivi Nur Malasari, MG. Kentris Indarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7049 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7050 <p><em>Audit quality is the quality of the auditor’swork that is displayed with reliable audit reports. This study aims tomeasure and evalute auditquality with integrity as a moderating variable. The population in this study were all auditors woking in the Public Accounting Firm in Central Java. Sampling was done by using convenience sampling and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnnare. Theresult of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and integrity to moderate the influence on audit quality.</em></p> 14.05.52.0302 Budi Alamsyah, Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7050 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH SUMBER DAYA APARATUR, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS ALOKASI DANA DESA DI WILAYAH KECAMATAN UNDAAN KABUPATEN KUDUS https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7051 <p><em>Village Fund Allocation is funds allocated from Regency or City governments to villages. Accountability in managing village fund allocation is very important. This requires the village government to manage village fund allocations in a professional, effective and efficient manner. The purpose of this study was to examine and analyze the influence of apparatus resources, organizational commitment and internal control over the accountability of village fund allocations in the Undaan District district of Kudus Regency . This study uses primary data by giving questionnaires to respondents. The population is the apparatus involved in the village fund allocation in Undaan District, Kudus Regency, which consists of 16 villages. The research sample was in accordance with the criteria which amounted to 83 respondents. The sampling technique used was purposive sampling and the data analysis tool used was multiple linear regression analysis using SPSS 24 for window. The results of the study show that apparatus resources have no effect on the accountability of village fund allocations, while organizational commitment and internal control hav</em>e <em>an effect on the accountability of village fund allocations.</em></p> 15.05.52.0124 Ignatia Kusuma Cahyani, Pancawati Hardiningsih ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7051 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH LEVERAGE, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAXAVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7052 <p><em>This study aims to examine and analyze the effect of leverage, firm size, audit committee and institutional ownership on tax avoidance with profitability as a moderating variable. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have gone public.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample included in the criteria of this study were 193 companies for 3 years and selected as a sample of 148 companies with a sampling method using purposive sampling.The data in this study were analyzed by multiple linear regression analysis techniques. The results of this study indicate that the leverage variable has a significant positive effect on tax avoidance, firm size variables have a positive and insignificant effect on tax avoidance, audit committee variables and institutional ownership have no significant negative effect on tax avoidance, profitability variables are able to moderate the influence of leverage on tax avoidance and profitability not able to moderate the influence of company size on tax avoidance.</em></p> 15.05.52.0134 Lisa Octaviana, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7052 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITYTERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7053 <p><em>This study aims to analyze and examine the effect of leverage, profitability, company size, independent commissioners and capital intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX).The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 217 companies. The testing technique uses multiple linear regression analysis. The results showed that leverage has a significant positive effect on tax aggressiveness, capital intensity has a positive and insignificant effect on tax aggressiveness, while profitability, company size and independent commissioners have a non-significant negative effect on tax aggressiveness.</em></p> 15.05.52.0188 Anggita Wijaya Putri, Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7053 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH PER, STRUKTUR MODAL ,IOS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7057 <p><em>The purpose of study is to know influence PER, Capital Structure, Investement Opportunity Set and Liqudity against the value of the company. As for thepopulation in this study the population used in this study is a manufacturing company listed on the Indonesia stock exchange (BEI) in 2015-2017. The sample in this study was chosen using purposive sampling method,namely how to randomly draw or select samples that have a specific goal or target. The analytical tool used is multiple linear regresssion . Secondary data in this study are prospects of manufacturing companies listed on the indonesia stock exchange(BEI) in 2015-2017. Sorce of financial statement data obtained from IDX.Research results show that PER, Capital Structure, Liqudity affect the value of the company while Investement Opportunity Set does not affect the value of the company.This study was sampled only for companies in the manufacturing sectorhence it is possible to expand researched sectors such as the financial sector,property, transportation, and service companies so that they can provide better and more accurate result.</em></p> 14.05.52.0089 Febrina Hary Putri, MG. Kentris Indarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7057 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, PERTUMBUHAN PENJUALAN, PERPUTARAN MODAL KERJA, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7058 <p><em>This study aim</em><em>ed to determine</em><em> and analyze the effect of liquidity, sales growth, working capital turnover, and leverage on profitability in manufacturing companies listed on the Indonesia Stock Ex</em><em>change for the period 2015-2017. </em><em>The type of data used in this study </em><em>was</em><em> secondary data</em><em>.</em> <em>D</em><em>ata from this report </em><em>were</em><em> obtained from the 2015-2017 Annual Report (AR). This research was conducted using a sample of 184 manufacturing companies listed on the Stock Exchange in 2015-2017. The sample selection method use</em><em>d</em><em> purposive sampling and the analysis model used </em><em>was</em><em> multiple linear regression. The results of this study indicate</em><em>d</em><em> that liquidity ha</em><em>d</em><em> a positive and significant effect on profitability, sales growth ha</em><em>d </em><em>n</em><em>o </em><em>effect on profitability, working capital turnover ha</em><em>d</em> <em>no </em><em>effect on profitability, and leverage ha</em><em>d no </em><em>effect on profitability.</em></p> <p><em>&nbsp;</em></p> 15.05.52.0341 Afrilenny Marista BR Hombing, Teguh Parmono Hadi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7058 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN SUKARELA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7059 <p><em>This study aims to examine the influence of leverage, liquidity, profitability, firm size, and public shares on the broad disclosure of voluntary financial statements. The data used in this study are secondary data, in the form of company financial statements. To find out the variables that most influence the broad disclosure of financial statements. The number of research samples is 327 companies and in outliers to 324 companies. The sampling method used in this study was purposive sampling using certain criteria. The data was then tested with descriptive statistics, normality, multicollinearity, autocorrelation and heterocedasticity. The results of the study show normal data and are free from violations of classical assumptions. The next analysis is the use of multiple linear regression to explain the influence between these variables. The results of the analysis can be concluded that leverage has no significant negative effect on the completeness of financial statement disclosures, profitability has a positive and insignificant effect on the completeness of financial statement disclosures, company size and liquidity have a significant negative effect on the completeness of financial statement disclosures, and public shares have a significant positive effect on report disclosure completeness finance.</em></p> 15.05.52.0349 Dian Alinda Saraswati, Cahyani Nuswandari ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7059 Mon, 15 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7060 <p><em>This aims to analyze and test the effect ofleverage, liquidity, capital intensity, corporate social responsibility, independent commissioner, and firm size on tax aggressive on manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. This study used a sample of 192 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample of this study was obtained by purposive sampling. The type of data used is secondary data. Research data were analyzed by analysis of multiple regression and the data’s tabulation was processed by software SPSS 23.0 for windows. The result showed that leverage, liquidity, and independent commissionerhas a significant negative effect on tax aggressive, while the capital intensity, corporate social responsibility (CSR), and firm sizehave insignificant positive effect on tax aggressive.</em></p> 15.05.52.0356 Meiriska Tri Wahyuningtyas, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7060 Mon, 15 Apr 2019 00:00:00 +0700 PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7061 <p><em>Auditor performance is something that very important for Public Accounting Firm. Whether Public Accounting Firm is good or not is determined by auditor’s performance. This research aimed to examine and analyzes the effect of auditor independence, leadership style, and work motivation on auditor performance with organizational commitment as an intervening variable. The population which became the object of this study is the auditor who works for the Public Accounting Firm in Semarang City, which registered by the Indonesian Institute of Certified Public Accountants (IAPI). This research use Convinience Sampling method. The sample in this study included 14 KAP with 86 respondents. Data analysis used a path analysis model with SPSS 16.0 program. The results of this research found that the auditor independence variable has a positive effect on organizational commitment, leadership style does not affect organizational commitment, work motivation does not affect organizational commitment, auditor independence does not affect auditor performance, leadership style has a positive effect on auditor performance, work motivation has no effect on auditor performance, and organizational commitment has no effect on auditor performance.</em></p> 16.05.72.0001 Risman Taufik S, Ceacilia Srimindarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7061 Mon, 15 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7113 <p>This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.</p> <p><em>Keywords: tax avoidance, institutional ownership, audit committees, executives character, firms size, sales growth, leverage.</em></p> Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7113 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7114 <p>Public Accountants have the obligation to maintain better audit quality. Audit quality is determined by work experience, professional ethics, professionalism and independence. Therefore, this study aims to examine and analyze empirically the effects of work experience, professional ethics, professionalism, and independence on audit quality (Empirical Study of Public Accountants in the City of Semarang). The population used in this study were all KAP auditors in Semarang City. The sampling method used is purposive sampling, which is sampling based on certain criteria. In this study the variables used were audit quality, while the independent variables consisted of work experience, professional ethics, professionalism, and independence. The data analysis technique uses a survey method, which is distributing questionnaires. The results of this study indicate that work experience and independence have no significant positive effect on audit quality. Professional Ethics and Professionalism have a significant positive effect on audit quality.</p> <p><br>Keywords: <em>work experience, professional ethics, professionalism, independence, and audit quality.</em></p> Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7114 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL DI KABUPATEN KOTA PROVINSI JAWA TENGAH (PERIODE 2014-2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7115 <p>The purpose of this study was to analyze whether economic growth as measured by the value of gross regional domestic product (GDP), Pedapatam Asli Daerah, General Allocation Funds, and Special Allocation Funds had an effect on capital expenditure in kabuapaten / cities in Central Java province. The dependent variable in this study is Capital Expenditures while for the independent variables are Economic Growth, Local Revenue, General Allocation Funds and Special Allocation Funds. The population in this study were districts / cities in Central Java in 2014-2016. The sample used in this study is as many as 35 districts / cities in Central Java sourced from the 2014-2016 Budget APBD Realization Report. The testing technique used is multiple regression analysis. The results of this study indicate that Economic Growth has no significant effect on Capital Expenditures, Regional Original Income has a significant positive effect on Capital Expenditures, General Allocation Funds have a significant positive effect on Capital Expenditures, Special Allocation Funds have a significant positive effect on Capital Expenditures.</p> <p><br>Keywords: <em>Economic Growth, Local Revenue, General Allocation Funds, Special Allocation Funds.</em></p> Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7115 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7117 <p>This study aims to examine the influence of Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioner on the Effective Tax Rate. This study focused on manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample was made by applying the purposive sampling method. The sample of this observation amounted to 66 companies listed in Indonesia Stock Exchange in the period 2015-2017 with the amount of data processed as many as 176. The influence between variables is explained using multiple regression analysis methods. The results showed that the Firm Size and Audit Committee has a negative effect, but not significant on Effective Tax Rate. Independent Commissioners has a positive effect, but not significant on Effective Tax Rate. While Leverage has a positive and significant effect on Effective Tax Rate, and Profitability has a negative and significant effect on Effective Tax Rate (ETR).</p> <p>Keyword: <em>Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioners, Effective Tax Rate (ETR)</em></p> Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7117 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DEBT TO EQUITY RATIO, CURRENT RATIO, dan TOTAL ASSETS TURNOVER TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7118 <p>This study aims to examines the effects of Return On Return, Earning per Share, Debt to Equity Ratio, Current Ratio, and Total Assets Turnover on stock prices. This research was conducted on pharmaceutical sub-sector companies that listed on the Imdonesian Stock Exchange. The sampling method that used in the study was purposive sampling with a total sample of observation of 7 companies and the number of observation data many as 70 in the period 2008-2017. The data analysis technique used in this study is Fixxed Effect Least Square Dummy Variabel (LSDV). The result showed that the Return On Equity and Debt to Equity Ratio has a positive effect but not significant on stock prices. Earning per Share and Total Assets Turnover has a negative affect but not significant on stock prices. Current Ratio has a negative and significant effect on stock prices.</p> <p>Keyword : <em>Return On Equity, Earning per Share, Debt to Equity Ratio, Current Ratio, Total Assets Turnover, and Stock Prices.</em></p> Nur Aini ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7118 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7120 <p><em>This study aims to examine and analyze empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017.</em></p> <p><em>The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis.</em></p> <p><em>The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax compliance</em></p> <p><em>&nbsp;</em></p> <p><em>&nbsp;</em></p> 12.05.52.0013 Chintya Ruri Ayuningtyas, Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7120 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7121 <p><em>This study examines and analyze the effects of institutional ownership structures, managerial ownership structures, public ownership structures, firm size, debt convenant (leverage), litigation risk to accounting conservatism. The population in tihs study is a manufacturing company listed on the Bursa Efek Indonesia period from 2014-2016. </em><em>The sampling method used purposive sampling. The relationship and between variable is described by using multiple regression analysis methods. </em><em>The results showes that the institutional ownership structures has a significant negative effect on accounting conservatism, managerial ownership structures has a significant negative effect on accounting conservatism, public ownership structures has a significant negative effect on accounting conservatism, debt covenant (leverage) has significant positive effect on accounting conservatism, litigation risk has positive effect on accounting conservatism.</em></p> <p><em>&nbsp;</em></p> 14.05.52.0158 Diyan Kurnia Puspita Saputri, Ida Nurhayati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7121 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7125 <p>This study aims to examine and analyze empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017. The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis. The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax compliance<br>Keywords: <em>tax socialization, implementation of e-SPT system, tax sanction education level, motivation and tax compliance</em></p> Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7125 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7128 <p>This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of tax payers compliance SMEs. The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs located<br>in 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.<br>The result of this research is service of tax apparatus have positive effect to tax payer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, tax<br>sanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs.</p> Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7128 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7130 <p>This study aims to examine the effect of liquidity, leverage, growth, institutional ownership, and profitability on dividend policy in manufacturing companies listed on the Stock Exchange for the years 2015-2017. The research sample was obtained using purposive sampling method. Based on several predetermined criteria, there were 129 companies which were the research samples. The data analysis technique used in this study is multiple linear regression. Based on the results of data analysis, liquidity variables have a negative effect not significantly on dividend policy, Leverage has no significant positive effect on dividend policy, Growth has no significant negative effect on dividend policy, Institutional ownership has a significant negative effect on policy, and profitability variables have a significant positive effect on policy dividend.</p> Listyorini Wahyu Widati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7130 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7131 <p>This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing companies listed on the Stock Exchange in 2014-2017. The independent variables used in this study are company size, inventory variability, inventory intensity, variability in cost of goods sold, financial leverage, and liquidity. While the dependent variable used in this study is the inventory accounting method in accordance with PSAK No. 14 (2018), namely the FIFO inventory method and the average. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The method of sampling in this study was purposive sampling method with a total sample of 280 companies. The analytical tool used is logistic regression analysis using the IBM SPSS version 21 program. The results showed that the variability of cost of goods sold and liquidity had a significant influence on the selection of inventory accounting methods. While company size, inventory variability, inventory intensity, and financial leverage do not significantly influence the selection of inventory accounting methods.</p> Yeye Susilowati ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7131 Tue, 16 Apr 2019 00:00:00 +0700 FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7132 <p>This study aims to determine and analyze the influence of the application of board of independent commissioners, audit committee, leverage, return on assets and firm size to tax avoidance. The population and this study focused on companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Data collection techniques using purposive sampling, so that there are a total sample of 180 companies and data analysis using multiple linear regression analysis. In this study the independent variables use board of independent commissioners, audit committee, leverage, return on assets, and the size of the company that will affect tax avoidance as a dependent variable that is proxied through Effective Tax Rates (ETR). The results of the analysis show that board of independent commissioners has no significant effect on tax avoidance, audit committee, negatively has a significant effect on tax avoidance, leverage has a positive effect on tax avoidance, return on assets has a negative negative effect on tax avoidance, and company size has a negative and insignificant effect on tax avoidance.</p> Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7132 Tue, 16 Apr 2019 00:00:00 +0700 “PENGARUH KESADARAN PERPAJAKAN DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG” https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7133 <p>One source of regional revenue from the tax sector is the Land and Building Tax. The United Nations is a tax imposed on the earth and buildings. The earth and buildings provide better socio-economic advantages and / or positions for people or entities that have a right to them or benefit from them, and therefore it is natural for them to be obliged to provide a portion of the benefits or pleasures obtained through taxes. One of the factors that influence the success of taxation, especially land and building tax, is the tax payer factor seen from the taxpayer's side, namely the attitudinal factor attached to taxpayers and is thought to have a strong influence on compliance with tax payments that are difficult to influence and control The source of data in this study is with taxpayers given to respondents (taxpayers) who are in the Semarang area. Descriptive research is used to describe how the effect of penalty sanctions and awareness of taxpayers that affect tax compliance. The results of this study are the effect of awareness of taxpayers and penalties of positive and significant effect on taxpayer compliance, this is indicated by the results of beta coefficients marked positive and probability values or significant levels far below 0.05.</p> Ceacilia Sri Mindarti ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7133 Tue, 16 Apr 2019 00:00:00 +0700 ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7134 <p>This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.</p> Achmad Badjuri ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7134 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7135 <p>This study aims to examine the influence of Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioner on the Effective Tax Rate. This study focused on manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample was made by applying the purposive sampling method. The sample of this observation amounted to 66 companies listed in Indonesia Stock Exchange in the period 2015-2017 with the amount of data processed as many as 176. The influence between variables is explained using multiple regression analysis methods. The results showed that the Firm Size and Audit Committee has a negative effect, but not significant on Effective Tax Rate. Independent Commissioners has a positive effect, but not significant on Effective Tax Rate. While Leverage has a positive and significant effect on Effective Tax Rate, and Profitability has a negative and significant effect on Effective Tax Rate (ETR).</p> Djoko Wahyudi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7135 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DEBT TO EQUITY RATIO, CURRENT RATIO, dan TOTAL ASSETS TURNOVER TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2017) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7136 <p>This study aims to examines the effects of Return On Return, Earning per Share, Debt to Equity Ratio, Current Ratio, and Total Assets Turnover on stock prices. This research was conducted on pharmaceutical sub-sector companies that listed on the Imdonesian Stock Exchange. The sampling method that used in the study was purposive sampling with a total sample of observation of 7 companies and the number of observation data many as 70 in the period 2008-2017. The data analysis technique used in this study is Fixxed Effect Least Square Dummy Variabel (LSDV). The result showed that the Return On Equity and Debt to Equity Ratio has a positive effect but not significant on stock prices. Earning per Share and Total Assets Turnover has a negative affect but not significant on stock prices. Current Ratio has a negative and significant effect on stock prices.</p> Nur Aini ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7136 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7138 <p>Public Accountants have the obligation to maintain better audit quality. Audit quality is determined by work experience, professional ethics, professionalism and independence. Therefore, this study aims to examine and analyze empirically the effects of work experience, professional ethics, professionalism, and independence on audit quality (Empirical Study of Public Accountants in the City of Semarang). The population used in this study were all KAP auditors in Semarang City. The sampling method used is purposive sampling, which is sampling based on certain criteria. In this study the variables used were audit quality, while the independent variables consisted of work experience, professional ethics, professionalism, and independence. The data analysis technique uses a survey method, which is distributing questionnaires. The results of this study indicate that work experience and independence have no significant positive effect on audit quality. Professional Ethics and Professionalism have a significant positive effect on audit quality.</p> Alfasadun Alfasadun ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7138 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL DI KABUPATEN KOTA PROVINSI JAWA TENGAH (PERIODE 2014-2016) https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7139 <p>The purpose of this study was to analyze whether economic growth as measured by the value of gross regional domestic product (GDP), Pedapatam Asli Daerah, General Allocation Funds, and Special Allocation Funds had an effect on capital expenditure in kabuapaten / cities in Central Java province. The dependent variable in this study is Capital Expenditures while for the independent variables are Economic Growth, Local Revenue, General Allocation Funds and Special Allocation Funds.<br>The population in this study were districts / cities in Central Java in 2014-2016. The sample used in this study is as many as 35 districts / cities in Central Java sourced from the 2014-2016 Budget APBD Realization Report. The testing technique used is multiple regression analysis. The results of this study indicate that Economic Growth has no significant effect on Capital Expenditures, Regional Original Income has a significant positive effect on Capital Expenditures, General Allocation Funds have a significant positive effect on Capital Expenditures, Special Allocation Funds have a significant positive effect on Capital Expenditures.</p> Maryono Maryono ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7139 Tue, 16 Apr 2019 00:00:00 +0700 PENGARUH LIKUIDITAS, PERTUMBUHAN PENJUALAN, PERPUTARAN MODAL KERJA, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7144 <p>This study aimed to determine and analyze the effect of liquidity, sales growth, working capital turnover, and leverage on profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The type of data used in this study was secondary data. Data from this report were obtained from the 2015-2017 Annual Report (AR). This research was conducted using a sample of 184 manufacturing companies listed on the Stock Exchange in 2015-2017. The sample selection method used purposive sampling and the analysis model used was multiple linear regression. The results of this study indicated that liquidity had a positive and significant effect on profitability, sales growth had no effect on profitability, working capital turnover had no effect on profitability, and leverage had no effect on profitability.</p> Teguh Parmono Hadi ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/7144 Tue, 16 Apr 2019 00:00:00 +0700