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Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 7 Documents
Search results for , issue "Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015" : 7 Documents clear
Kinerja Lembaga Keuangan Bank Syariah Di Indonesia Dian Indah Cahyani
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.569 KB) | DOI: 10.29040/jap.v15i02.145

Abstract

The purpose of this study is to see the performance of financial institutions, especially sharia banking in Indonesia in the period 1998 to mid 2015 in terms of market share when compared with conventional banking. The research method using the literacy method by looking at the data that support the research problems undertaken. The results show that for 14 years from 1998 to 2012, the level of development of Islamic banks in Indonesia is very remarkable, with an average growth of around 45% -78% per year, but in 2013 to mid 2015 results was found not as expected, where the market share of sharia banks is only 4.85% compared to conventional banks.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI TAHUNAN PERUSAHAAN SERTA IMPLIKASINYA TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.985 KB) | DOI: 10.29040/jap.v15i02.121

Abstract

The objective of this research is to investigate whether there are significant influences between firm characteristic on annually disclosure level and its implication on trading volume activity, both directly and indirectly. Variables that used in this research were firm characteristic which its contents of industry type, firm size and firm age. Annually disclosure level of firm proxied by Disclosure index, and trading volume activity of firm proxied by total trading stock divide listed stock.This research used several companies as samples which listed in Indonesian Stock Exchange and classified in index LQ45 for the period of 2013. By using purposive sampling, there were 16 companies that used as samples. This research used analytical descriptive on secondary data.The results indicate that industry type firm size and age of the firm had no significant influence on annually disclosure level, annually disclosure level had no significant influence on trading volume activity. This result also shows that industry type, firm size and firm age had no significant influence with trading volume activity of firm, directly. And indirectly, firm characteristic through annually disclosure level of firm had no significant influence on trading volume activity of firm.
PENGARUH PERILAKU KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PENILAIAN KINERJA DITINJAU DARI PERSPEKTIF LEARNING AND GROWTH DALAM BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH KARANGANYAR Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.846 KB) | DOI: 10.29040/jap.v15i02.70

Abstract

Maya Widyana Dewi, 2014. The Influence of Transformational Leadership To Valuation Observed From Learning And Growth Perspective of Balance Scorecard In Rumah Sakit Umum Daerah Karanganyar. The research was carried in order to know the influence behavior of transformational leadership that consist of Idealized Influence, Inspirational Motivation, Intellectual Stimulation and Individualized Consideration, in a partial (dimentional) or simultant (all of it) to valuation measurement that is observed from learning and growth perspective of balanced scorecard in RSUD Karanganyar. This research was carried out using survey method, is a research that takes a sample from a population and using questioner as an instrument with judgmental sampling. The sample is 112 fixed employee in RSUD Karanganyar, medic and non medic employee. While the result of the analysis shows, in a partial manner, transformational leadership that has the shape of inspirational motivation and individualized consideration have significant influence to valuation observed from learning and growth perspective, whereas idealized influence and intellectual stimulation have not. A simultant manner, idealized influence, inspirational motivation, intellectual stimulation and individualized consideration have powerful influence to valuation observed from learning and growth perspective in Balanced Scorecard.Key word : balanced scorecard, kepemimpinan, kinerja, learning and growth
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI PADA BAWASDA PEMERINTAH DAERAH DI EX-KARESIDENAN SURAKARTA PROVINSI JAWA TENGAH Monot Wicaksono
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.084 KB) | DOI: 10.29040/jap.v15i02.63

Abstract

The purpose of this research to know: 1) the effect on audit quality Bawasdacompetence, 2) the effect of competence on audit quality are moderated Bawasdaauditor ethics, 3) the effect of independence on audit quality Bawasda and 4) the effectof independence on audit quality are moderated Bawasda ethics auditors.The population in the study of all members Bawasda as internal audit thatconsists of 84 auditors in 7 (seven) districts in the territory of the Ex-Resident ofSurakarta, Central Java Province, the Municipality of Surakarta, Karanganyar district,Sragen, Wonogiri, Boyolali, Sukoharjo and Klaten, each numbered 12. Quota samplingrandom sampling of 70 respondents. To test the hypothesis used Regression Analysiswas with moderation.Results showed: 1) competence has a positive and significant impact on auditquality Bawasda, 2) moderate the influence of auditors' ethical competence of positiveand significant impact on audit quality Bawasda, 3) independence has a positive andsignificant impact on audit quality Bawasda 4) moderate the ethics of auditors influencethe independence of positive and significant impact on audit quality Bawasda as InternalAuditor at the Local Government Ex-Surakarta, Central Java Province.Keywords : Competence, Independence, Audit Quality, Ethics Auditor, Internal Auditor, Bawasda.
CORPORATE GOVERNANCE DAN PENGUNGKAPAN LINGKUNGAN BERDASARKAN ISO 14001 DI INDONESIA Sri Supatminingsih
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v15i02.74

Abstract

The purposes of this study were determine the level of environmental disclosure in Indonesia, examining differences in the level of environmental disclosure in ISO 14001 certified company between service firms and manufacturing companies. The study also examines the effect of corporate governance on environmental disclosure. Corporate governance is proxied as the number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, the number of audit committee members, the proportion of independent audit committee members, and the number of audit committee meetings. In this study, firm size and industry type are used as control variables. Environmental disclosure is measured by the elements of ISO 14001. The sample in this study 60 companies certified ISO 14001 and 60 companies non certified ISO 14001 listed in the Indonesia Stock Exchange (BEI) in 2009 and 2010. Sample selection is done by purposive sampling. Technical analysis is a classic assumption test, descriptive statistics and hypothesis testing using multiple regression, t-test, and Annova. The results showed the average environmental disclosures in Indonesia amounted to 60.71% for companies that certified ISO 14001 and 25.98% for companies that non certified ISO 14001. There are differences in the level of disclosure in the company's ISO 14001 certified between service firms and manufacturing companies. Based on test results using 0.05 significance level variables were significant positive effect on environmental disclosure is the proportion of independent audit committee. Control variables firm size and industry type on disclosure of environmental impact at the level of 10%.Key word : corporate governance, board of commissioners, audit committee, environmental disclosure.
PERENCANAAN DAN PEREKRUTAN SUMBER DAYA MANUSIA ABAD 21 Hadi Samanto
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.336 KB) | DOI: 10.29040/jap.v15i02.147

Abstract

In the 21st century, competition for professional workforce is very strict because companies want a workforce that can work efficiently. So the company is very concerned about manpower planning for the foreseeable future. Recruitment of personnel can be done from within the organization or from outside the organization. Resource planning is the process of anticipating and making labor movement tools in and out of the organization, as well as guidelines for the organization's leadership and a series of changes to the recruitment plan. Changes in manpower planning are very influential not only in recruitment of labor but also in methods of selection, training, compensation and motivation. Organizational planning for the future is primarily concerned with manpower planning. First, human resources are closely linked to the process chain of planning, mapping the shape of an organization in which humans as models and ensuring familiarity and flexibility. Second, managers must follow a systematic model when undertaking a work plan. The situation is much related to labor demand forecasting, labor supply forecasting, and recruitment within the organization., Third, recruitment within the organization can come from within the organization and from outside the organization.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN DI INDONESIA Elly Astuti
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.434 KB) | DOI: 10.29040/jap.v15i02.188

Abstract

Penelitian ini bertujuan untuk melakukan pengujian secara empiris terhadap pengaruh kepemilikan institusional, profitabilitas dan ukuran perusahaan terhadapkebijakan hutang pada perusahaan yang listing di BEI tahun 2012. Metodepengambilan sampel dengan menggunakan purposive sampling dengan jumlahsampel akhir 237 perusahaan. Teknik analisis yang digunakan adalah regresi linearberganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidakberpengaruh terhadap kebijakan hutang. Sedangkan profitabilitas dan ukuranperusahaan berpengaruh positif terhadap kebijakan hutang.Kata kunci : kepemilikan institusional, profitabilitas, ukuran perusahaan kebijakanhutang.

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