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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
Articles by issue : Vol 3, No 2 (2017): November
6
Articles
PENGARUH PENDAPATAN PERKAPITA, INVESTASI DAN INFLASI TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA

Febriaty, Hastina, Nurwani, Nurwani

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

In this research was discusses the influence of per capita income, investment and inflation on poverty in North Sumatra Province. The purpose of this research is to know the influence of per capita income, investment and inflation on poverty in North Sumatera province partially and simultaneously, and the variable that has dominant influence to poverty in North Sumatera Province. Sources of data used are secondary data taken from the Central Bureau of Statistics and Bank Indonesia from 2001 to 2015.Teknik analysis used in this study is multiple linear regression analysis using e-views program 8.1 and perform testing of classical assumptions and using hypothesis testing simultaneously (F) and partial (t).The results showed that partially per capita income had negative and significant effect to poverty in North Sumatera Province. Investment had negative and insignificant effect on poverty in North Sumatera Province while Inflation had positive and insignificant effect on poverty in North Sumatera Province. Simultaneously per capita income, investment and inflation affect poverty in North Sumatera ProvinceKeywords: Per capita Income, Investment, Inflation and Poverty

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI KARAKTERISTIK PERUSAHAAN

Purbowati, Rachyu, Mutiarni, Rita

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

Corporate social responsibility (CSR) is an action or concept undertaken by the company (according to the ability of the company) as a form of social or environmental responsibility where the company is located. This study aims to determine the effect of corporate characteristics on CSR disclosure either partially or simultaneously. This research includes explanatory research. The population used in this study is the company is listed on the Indonesia Stock Exchange in 2015. Samples taken in this study as many as 50 manufacturing companies listed on the BEI in 2015 that have been published. From the result of the research, it is known that partially Corporate Size Variable (X1) has significant influence to corporate social responsibility disclosure (CSR) (Y) level on Indonesian Stock Exchange company. While the Company Profile Variable (X2), Size Variable of Board of Commissioner (X3), Variable Concentration of Ownership (X4) have no significant influence to corporate social responsibility disclosure (YR) at Indonesian Stock Exchange. While simultaneous variable of Company Size (X1), Company Profile (X2), Size of Board of Commissioner (X3) and Concentration of Ownership (X4) have significant influence to corporate social responsibility disclosure (CSR) (Y). Variable Size Company (X1) has the most dominant influence on the disclosure of Corporate Social Responsibility (CSR) (Y).Keywords: Characteristics, Environment, Corporate Social Responsibility

PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN

Arifin, Syamsul Bahri, Nasution, Aulia Arief

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.

PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI

Dewi, Ratna Sari, Sriwardani, Sriwardani

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The objective of this research’s to understand and analyze Foreign Investment, Domestic Investment and locally-generated revenue significantly affect the economic growth in indonesia’s provincial goverment. The population was 34 province in Indonesia since 2013 to 2015. The 33 sample was chosen using Purposive Sampling Sechnique. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that Foreign Investment, Domestic Investment and locally-generated revenue has a significant and positive influence either it’s partially or simultaneously.Keywords: Foreign Investment, Domestic Investment, locally generated revenue, economic growth.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

Ardila, Isna, Fadhila, Novi

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance

PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN

Fachruddin, Wan, Handayani, Sri

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality