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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014" : 9 Documents clear
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers) Aji Fauzie; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0 Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance Keywords : Modernization of the system of tax administration , tax compliance, tax administration
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL Uum Helmina Chaeurnisak; Suyanto Suyanto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011) Eka Susilawati
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earning Per Share.The type of data in this study are secondary data, the sampling method is used purposive sampling and methods polled. The company used a sample of 26 of 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. This research is quantitative, and statistical testing using multiple linear regression test.The results of this study indicate that simultaneous four independent variables significantly influence the Earning Per Share. Partially shown that Current Ratio, Debt to Equity Ratio and Net Profit Margin has a positive and significant effect on Earning Per Share. While Return On Equity has a positive effect but not significant to Earning Per Share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share.
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011) Winur Haryati; Sri Ayem
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2 ) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the debt to equity ratio variable had no significant effect on firm value. Keywords: Return on assets, debt to equity ratio, earnings per share
ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Barbara Gunawan; Rizki Putri Hardyani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0. Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif signifikan terhadap return saham. Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PENYEDIA SPARE PART OTOMOTIF PERIODE 2007-2011 Yuliyati Yuliyati; Sunarto Sunarto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to determine the effect of working capital turnover, cash turnover, and capital structure partially or simultaneously on the profitability of the companies of automotive spare parts 2007-2011. Profitability was measured by using return on investment (ROI).The data used was secondary data from the financial statements of the sample companies. Data analysis method used was the classic assumption of hypothesis testing. The statistical method used was multiple linear regression analysis. The sampling method used was purposive sampling. The dependent variable in this research was the profitability (Y), the independent variables consisted of working capital turnover (X1), cash turnover (X2), and capital structure (X3).The results showed that the partial of working capital turnover has no any effect on return on investment (ROI), cash turnover affected the return on investment (ROI), capital structure affected the return on investment (ROI). Simultaneously, working capital turnover, cash turnover, and capital structure affected towards the return on investment (ROI) on the companies of automotive spare parts 2007-2011. Keywords : working capital turnover, cash turnover, structure capital, and return on investment (ROI)
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM (Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011) Aditya Pratama; Teguh Erawati
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study discusses the stock price and financial ratios based on the financial statements of companies listed on the Indonesia Stock Exchange during the period 2008-2011. The purpose of this research was to determine whether the Current Ratio, Debt to Equity Ratio, Return on Equity, Net Profit Margin and Earning Per Share has an influence on the stock price. The company sampled as many as 20 of the 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. Using regression analysis, it can be seen that the variable current ratio, debt to equity ratio, return on equity, net profit margin and earnings per share to simultaneously have a significant influence on stock prices. Test results partially, current ratio, debt to equity ratio, and earnings per share positive and significant effect on stock prices. Return on equity has a negative effect on stock prices. Net profit margins and significant positive effect on stock prices. Keywords: Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share, Stock Price.
PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul ) Dwi Woro Setiyoningrum
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA Ana Choirun Nisa; Andri Waskita Aji
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows. The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research. Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance

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