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Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Ferra Charolina, 09.05.52.0005; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the factors that affect audit delay in financial companies listed on the Indonesia Stock Exchange (IDX). Population in this study is a financial services company went public on the Stock Exchange of 2007-2010 with a sample of 192 companies. Dependent variable while the independent variable firm size, debt to equity ratio (debt ratio), profitability, and quality auditing the auditors opinion (KAP size).The results partially (t test) found that (1) firm size is not significant to the audit perpengaruh delay, (2) debt to equity ratio significantly influence the audit delay, (3) a significant effect on the profitability of audit delay, (4) audit opinion no significant effect on audit delay, (5) the quality of the audit no significant effect on audit delay. Simultaneously (F test) significance level of 0.000 means that the size of the company, debt to equity ratio, profitability, audit opinion and audit quality jointly influence sigifikan the audit delay. Suggestions for future research to consider other variables not examined in this study, and to extend the period of study so that it can be generalized.Keywords: Audit Delay, Company Size, Debt to Equity Ratio, Profitability, Opinion Auditor, Audit Quality.
FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK ORANG PRIBADI David, 08.05.52.0164; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Willingness to pay taxes is a necessary first step to carry out taxation. Its own volition arise based on many factors that influence it. Purpose of this study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of KPP Pratama West Semarang.Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS.Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. (4) Sunset Policy has positive affect but not significant on willingness to pay taxes.Keywords: willingness to pay taxes, Consciousness of paying taxes, Sunset Policy, Knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASIONAL, KONFLIK ANTAR PERAN, DAN MOTIVASI TERHADAP KEINGINAN BERPINDAH KERJA AUDITOR DARI KANTOR AKUNTAN PUBLIK DI SEMARANG Choirun Nisa, 08.3503.0508 Aniswatin; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed to analyze the effect of job satisfaction, organizational commitment, role conflict and motivation to move desires auditors working on a public accounting firm in Semarang. The population in this study are all auditors in public accounting firm. Sample size is 48 data. The research sample collected by direct interviews or in interviews in respondents with a minimum criteria has been working in public accounting firm for one year.The method used in this research is to use multiple regression analysis results indicate that job satisfaction, commitment Oganisasional, and negative and significant motivation to move kerja.Sedangkan keiinginan berpengaruh role conflict between positive and significant impact on the desire to move the work auditor. Saran Researchers further to add variable consequences in order to know the cause of the desire to move the work factor Auditor.Keywords: job satisfaction, organizational commitment, role conflict, motivation, desire to move work
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Sri Rahayu, 0835030723; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study to analyze the factors that affect dividend policy, which includes profitability ratios (ROA), liquidity (CR), solvency (DER), and activity (ATO).The population in this study is a manufacturing company listed on the Indonesia Stock Exchange and the sample period 2007-2010 is the company distributing dividends in 2008-2010. Of firms that enter the criteria in the study sample was 37 manufacturing companies. The analysis used in this study is the Multiple Linear Regression.The results of this study, independent of the four factors studied (ROA, CR, DER, ATO) ROA variables that have a significant positive impact on dividend policy, while the other variables CR, DER, and the ATO does not affect the dividend policy (DPR).Keywords: DPR, ROA, CR, DER, ATO.
PENGARUH PENGALAMAN KERJA INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS, KOMPETENSI TERHADAP KUALITAS AUDIT Siswo Nurwidodo, 09.05.52.0198; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Each public accounting firm wants to have an auditor who can work well in an audit. One of which is the work of auditors is to audit the purpose of seeking information about what actions are implemented in an entity that examined order to support the professionalism, the auditor in performing the audit should be guided by the auditing standards set by the Indonesian Institute of Accountants (IAI), which general standards, standards of field work and reporting standards formulation of research problems as follows: The auditor work experience have a positive and significant impact on audit quality. The auditor independence has positive and significant impact on audit quality. The auditor objectivity has positive and significant impact on audit quality. The integrity of the auditors have a positive and significant impact on audit quality.This study aims to determine the effect of work experience, independence, objectivity, integrity, competence has a positive and significant impact on audit quality. The population in this study were all auditors working in public accounting firm in the city of Semarang. The selection of the population in the city of Semarang The population in this study were 266 people, consisting of partners, managers, senior auditors and junior auditors. The number of 266 people found a way to ask the people working in 18 public accounting firm that is in Semarang In this study, the authors use a quantitative analysis which is a form of analysis which is applied to large data can be grouped into a tangible figure kategorikategiri angka.Sedangkan analysis tool in this study using multiple linear regression equation. The research proves that there is the influence of variables on the quality of audit work experience, based on the results of the first hypothesis is accepted. There is the influence of independent variables on the quality audit, based on the results of the second hypothesis can be accepted There is the influence of variables on the quality of audit objectives, based on the results of the third hypothesis is accepted There are influence between variable integrity of the quality audit, based on the results of the fourth hypothesis is accepted There are influence between variablecompetence of quality audit, based on the results of the fifth hypothesis receivedKeywords: work experience, independence, objectivity integrity,competence, quality audit
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN EPS TERHADAP RETURN SAHAM Mira Claudine, 08.05.52.0073; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine the effect of financial ratios that proxy for liquidity in his CR, proks fish profitability in ROA, leverage is in the proxys DER and Earning Per Share (EPS) of the stock returns of manufacturing firms listed on the Stock Exchange in 2008 - of 2010. Document for the study was taken from the manufacturing companys financial statements that are still active on the Stock Exchange in the year 2008-2010, has a complete data during the observation period financial statements, using the rupiah exchange rate in the financial statements are examined. Sampling method using a purposive sampling method produces 121 companies. The results of the study showed positive and significant effect of EPS on stock returns, while CR and ROA is positive and significant effect on stock returns, and the DER and the significant negative effect on stock returns. For further research is recommended to add the variable size of the company.Keywords : Stock Return, Profitability, Liquidity, Leverage, Earning Per Share
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI (STUDI KOMPARASI KABUPATEN JAWA TENGAH) Nadia Fatimah, 09.05.52.0023; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The purpose of this study is to investigate and analyze the contribution of the regional tax revenue (PAD) in the province of Central Java. In this study, population and sample all the data used is Hotel and Restaurant Tax, Entertainment Tax, Advertisement Tax, Tax street lighting in 10 (ten) districts of Central Java province from 2008 to 2011. The method of data analysis in this research is a qualitative descriptive statistical analysis. The results showed that the Hotel and Restaurant Tax and Advertisement Tax for 4 (four) years contributed to fluctuate, Hotel and Restaurant Tax Contributions and Advertising Tax largest occurred in 2008 and the lowest contribution occurred in 2010. Entertainment Tax and Tax Street Lighting from year to year that contributed to decline. Had Suggestions the following researchers can add variables such as Parking Tax, Tax Groundwater, swallows nests Tax, Customs Tax Acquisition Rights to Land and Buildings.Keywords: revenue (PAD), Local Taxes
PENGARUH PERUBAHAN PTKP TERHADAP JUMLAH WAJIB PAJAK ORANG PRIBADI, PENERIMAAN PAJAK PENGHASILAN DAN KEPATUHAN Karina, 08.05.52.0061; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to determine the effect of the number of individual taxpayers, individual income tax revenues and taxpayer compliance after any changes to the personal exemption for 2008-2009.The data in this study is secondary data. Data obtained from the Tax Office Primary Tegal. With the entire sample population and individual taxpayers in the years 2008-2009 KPP Prtama tegal the individual income tax receipts of article 25, the number of taxpayers and taxpayer compliance. With the analysis used in this study is the difference t-test.These results indicate that the amount of the taxpayer does not significantly influence changes in taxable income, while income tax revenue to section 25 of the Personal and taxpayer compliance significantly influence changes in taxable income.It can be seen from the results of different test t-test. On further research to add variables such as income tax receipts article 21 and add years of recearch.Keywords: The number of taxpayers, Revenue Income Tax Article 25, the Taxpayer Compliance
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Yulia Sri Rahayu, 09.05.52.0085; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Modern tax administration system is the implementation of modern tax administration system that experienced improvement or repair to both individuals and institutions to be more efficient, economical and fast. The objective of this research is to examine whether modernization in taxation administration system at Semarang Tax Office affects tax compliance. Type of this research is quantitative descriptive. The samples in this study were employees of a tax on KPP Pratama Semarang Barat dan KPP Pratama Semarang Timur. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire by using multiple regression analysis applied in data processing SPSS 16. The results of this study indicate that partial testing showed variable changes in organizational structure, change implementation services, IT service facilities that utilize no significant effect on tax compliance, while variable code employee has a significant impact on tax compliance, from the simultaneous testing showed that all the independent variables have a significant positive effect on the dependent variable.Keywords: modern tax administration system, taxpayer compliance.
EFFECT OF RETURN ON INVESTMENT, FINANCIAL LEVERAGE, BOOK VALUE PER SHARE, DIVIDENDS ON THE STOCK PRICE SECTOR MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Dody Kurniawan, 0835030729; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aims to analyze the influence of Return On Investment, Financial Leverange, PerShare Book Value, and Dividends on stock prices at the companys manufacturing sector in Indonesia Stock Exchange.This population is a manufacturing company located in the BEI, the sample selection criteria specified in the acquired 12 companies, the method used multiple linear regression analysis.The test results obtained that there is a significant and positive between Return On Investment, Leverange, Book Value Per Share of Stock prices partially, and other results obtained no significant effects between the dividend to the stock price partially. And simultaneously Return On Investment, Leverage, Book Ratio Per Share and Stock Dividend influence.Keywords: Return On Investment, Dept to Equity Ratio, Book Ratio Per Share, Dividend and Stock Price.
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Habib Luthfi Yana, 14.05.52.0170 Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Lisa Octaviana, 15.05.52.0134 Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137