Achmad Badjuri
Universitas Stikubank, Semarang

Published : 139 Documents
Articles

FAKTOR YANG BERPENGARUH TERHADAP RISK DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Nathaniela, Ingrid; Badjuri, Achmad
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 2 (2018): VOL. 7 NO. 2 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies.The test results showed that the variable The Board Size and Managerial Ownership positive and significant on the Risk Disclosure. The Propotion Of Independent Director positive and no significant on the Risk Disclosure. Internasional Ownership, Level Of Profitability and Number Of Audit Committe Members negative and no significant on the Risk Disclosure.  Keywords : corporate governance, level of profitability, risk disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA KAB/KOTA PROVINSI JAWA TENGAH PERIODE 2013-2015) Fahrunisah, Noora; Badjuri, Achmad
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA AKUNTAN PUBLIK DI JAWA TENGAH Anindita Putri, 07.05.52.0015 Dea; Badjuri, Achmad
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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Abstract

The purpose of this study is to examine the influence of social factors, the suitability of the tasks, long-term consequences, affect, complexity, facilitated conditions. The population in this study was the auditors of Public Accountant Firms in Central Java. These samples of the study were determined by using random sampling method with the criteria that auditors have minimum 2-year experience. Data in this study were obtained by distributing questionnaires to respondents of 10 Public Accountant Firms in Semarang and Solo. While the hypothesis testing using a multiple regression analysis.Results of this study proved that the complexity and facilitating conditions affected the performance of public accounting. So, the higher the attitude of the consequences and the facilitating conditions the higher the performance of the accountant job.Keywords: Information technology, performance of public accountant, social factors, tasks, long term consequences, affects, complexity, and facilitated condition.
PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN Elisabeth Noya, 08.05.52.0187 Sarah; Badjuri, Achmad
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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Abstract

The purpose of this study was to obtain empirical evidence about the influence of professionalism and ethics of the profession of public accounting materiality level considerations in the process of examination of financial statements.The population in this study is the auditor who worked in Public Accounting Firm (KAP) in Semarang and Solo. Sample selection method used is non-probability sampling technique, which is purposive sampling. Obtained samples of 34 respondents. Data analysis technique used is multiple linea regression analysis.The results of this study can be concluded that: (1) professionalism in a positive effect on the level of materiality considerations in the process of auditing the financial tatements. (2) professional ethics in a positive effect on the level of materiality considerations in the process of auditing thefinancial statements.Keywords: professionalism, professional ethics and onsideration of the materiality of public accountants
ANALISIS METODE PENYUSUTAN AKTIVA TETAP TERHADAP LABA PERUSAHAAN Benny Krisnanto, 03.05.52.0052; Badjuri, Achmad
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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Abstract

Accounting treatment of fixed assets is an accounting treatment applied to fixed assets owned by the company. This treatment includes the cost of the asset, after the acquisition expenses, depreciation of fixed assets and the discharge or disposal of fixed assets. The purpose of this study was to look for possible accounting treatment of fixed assets are most appropriate to be applied to the fixed assets of the company. An analysis includes also the effect of calculating the depreciation of the companys income statement. For the writing of this script author conducted research on PT. Glora Karya Makmur located in Klepu Semarang. To obtain the data, performed data collection through library research and field research. Fieldwork was conducted by a brief interview with the competent authorities, as well as field observations to directly supervise the object under study. This study takes the object of fixed assets of Group II motor vehicle owned by PT. Glora Karya Makmur. Based on observations on PT. Glora Karya Makmur , it is known that the method of depreciation of fixed assets employed by the company is a straight-line depreciation method. From the analysis there were significant nominal effect of the depreciation method used by the company that is a straight-line method with sum of the year digit method and double declining balance method, so the company can generate greater profits.Keywords: Fixed Assets, Depreciation Method of Fixed Assets, Corporate Earnings, Literature Studies and Field Research.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Dewi Muliyana, 07.05.52.0003; Badjuri, Achmad
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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Abstract

Independence is the attitude expected of a public accountant for not having a personal interest in the execution of his duty contrary to the principles of integrity and objectivity. Independence must be regarded as one of the characteristic of the most important public accountant. The independence of public accountant includes two aspects: independence in mental attitude and appearance of independence. Independence in mental attitude means of self-honesty in accounting in considering the facts and a consideration of objective, impartial in formulating his opinion, while the appearance if independence means that the public impression that the independent public accountant to act so that public accountants should avoid circumstances of factors, factors that can lead to the dubious freedom. Sample selection methods in the study was conducted using purposive sampling method, the criteria for determining the sample is a public accountant who has had experience doing an audit and have worked for more than 2 years. Numbers of samples obtained were 63 respondents.the data used in this study is the primary data using questionnaires. Analysis of the data which is used multiple linear regression analysis. Hypothesis testing using the test with the test results indicate that the bonds of financial interest and relationships with clients, long-standing relationship with the client’s auditor, the competition among KAP, social relations and significant negative effect on the appearance of independence of public accountants; provision of services other than audit services, the size of the KAP office, the audit fee does not significantly influence the appearance of independence of public accountants.Keywords: independence, accountants, bond interest, long-standing relationship, competition among KAP, social relations, the rendering of services, the size of the KAP office, the audit fee
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Nanik Witasari, 0835030716; Badjuri, Achmad
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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Abstract

This research is a test and analyze the influence of institutional ownership, managerial ownership, leverage independent commissioner, and the profitability of earnings management in a manufacturing company that went public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique. According to established criteria there were 26 samples of analytical technique used is multiple regression. The results suggest that Leverage and Profitability has a positive effect on earnings management. As for institutional Ownership. Managerial ownership and The proportion of independent board of management had no effect on earnings management.Keywords: institutional ownership, managerial ownership, leverage independent commissioner, profitability and earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA Fabian Asri, 0935030513 Roni; Badjuri, Achmad
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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Abstract

The  goal  of  this  research  is  to examine  the  influence  of  company  factors toward income smoothing practice among listed companies at Indonesian stock exchange during 2008-2010.  The  factors  being  examined  are company  size,  financial  leverage,  institution ownership,  and  profitability.  The  population  in this research uses 204 manufacturing company listed  in  Indonesian  stock  exchange  during 2008-2010.  The  sample    also  uses  a  purposive sampling  technique.  The  data  analysis  for  this research  is  using  spss  17,0 for windows.  Eckel index  is  used  to  spesificate  income  smoothing practice.The  result  of  this  research  shows  that size  of  company  has  significant  influence  to income  smoothing  practice.  But, financial leverage,  institutional ownership  and profitability  variables  do  not  have  significant influence to income smoothing practice.Keywords: company  size,  financial  leverage, institution  ownership,  profitability  and  income smoothing practice.
ANALISA PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Naniek Rahmawati, 0835030724; Badjuri, Achmad
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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Abstract

This research is to examine the effect of the CAR, RORA, BOPO and LDR ratio on stock prices at the banking company listed on the Stock Exchange.The population in this study are listed banking companies in Indonesia Stock Exchange (BEI) in 2007-2010. Sampling technique using a purposive sampling technique according to established criteria contained 22 samples. Analysis technique used is multiple regression analysis.The results showed that the ratio RORA had positive influence stock prices, the ratio of CAR had negative influence,while the ratio BOPO, and LDR hadn’t influence on stock prices.Keywords: CAR, RORA, OEOI, LDR , Stock Price.
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI INDONESIA Eka Nurfiani, 08.05.52.0149; Badjuri, Achmad
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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Abstract

The purpose of this research is to emperically study factors that affect stock prices in perbankkan company listed on the stock exchange Indonesia. Population of this research are go public firms on Indonesia Stock Exchange (ISX) during the periode of 2008 to 2010.The samples are obtained by using purposive sampling method. The statistic method being used is multiple linear regression with the model being tested previously in classic assumptions.The result indicate that partially loan to deposit, return on equity and earning per share variable has significantly influenced the stock price, and partially capital adequacy ratio and non-performing loan has no sigificant influenced the stock price.Keywords: Capital Adequacy Ratio, Loan To Deposite Ratio, Non-Performing Loan, Return On Equity, Earning Per Share, Stock Price
Co-Authors 03.05.52.0052 Benny Krisnanto 0635030705 Lydia Kartika Trisnawati, 0635030705 07.05.52.0003 Dewi Muliyana 07.05.52.0015 Dea Anindita Putri 07.05.52.0085 Widi Mularsih 0725030040 Hendra Bayu Sulistya 08.05.52.0149 Eka Nurfiani 08.05.52.0178 Rosita Adi Lestari 08.05.52.0187 Sarah Elisabeth Noya 0835030535 Ilham Effendie 0835030716 Nanik Witasari 0835030724 Naniek Rahmawati 09.05.52.0008 Susi Yuliana 09.05.52.0020 Lydia Sukmawati 09.05.52.0099 Indah Sugiarti 09.05.52.0126 Silvia Megawati 09.05.52.0131 Fathurrohman 09.05.52.0162 Indah Yuniasari 09.05.52.0185 Resty Waningtyas 09.05.52.0195 Melina Romilda 0935030513 Roni Fabian Asri 10.05.52.0058 Okky Puryani 10.05.52.0086 Irin Dwi Mmaryani 10.05.52.0109 Whillin Anna Mariana 10.05.52.0113 Stilysta Wenas 10.05.52.0117 Wika Ariestya S. 10.05.52.0157 Bibit Setiawati 10.05.52.0174 Sheilla Amanda 11.05.52.0028 Nur Haini Ningsih, 11.05.52.0028 11.05.52.0054 Santi Tiara Jayanti, 11.05.52.0054 11.05.52.0062 Fitria Fachrunnisa, 11.05.52.0062 11.05.52.0069 Iva Rizki Lestari, 11.05.52.0069 11.05.52.0073 Vita Verdiana Sari, 11.05.52.0073 11.05.52.0203 Nurul Anwariyah 11.05.52.0210 Riezkiana Kristina KN 11.05.62.0014 Vonnica Octanty Mudhityasari 12.05.52.0073 Rekyan Aditya Murti, 12.05.52.0073 12.05.52.0186 Septiyana Widiyastuti, 12.05.52.0186 12.05.52.0199 Hindun Choiriyah, 12.05.52.0199 13.05.52.0262 Bagus Kundianto, 13.05.52.0262 13.05.52.0265 Linda Syafitri, 13.05.52.0265 13.05.62.0030 Adelita Cassandra Devi, 13.05.62.0030 Agus Budi Prasetyo, 14.05.62.0024 Agus Budi Prasetyo, 14.05.62.0024 Anggun Widita, 13.05.52.0229 Anggun Widita, 13.05.52.0229 Anisah, 14.05.52.0201 Anisah, 14.05.52.0201 Awaliani Akmalia, 14.05.52.0235 Awaliani Akmalia, 14.05.52.0235 Azki Apriliani, 15.05.52.0008 Bernard Pryono, 15.05.62.0015 Bernard Pryono, 15.05.62.0015 Chintya Ruri Ayuningtyas, 12.05.52.0013 Christian Hadi Soemarsono, 13.05.52.0086 Christian Hadi Soemarsono, 13.05.52.0086 Cynthia Pitasari, 14.05.52.0239 Cynthia Pitasari, 14.05.52.0239 Dinda Prostina Nukfikhasari, 14.05.62.0031 Dinda Prostina Nukfikhasari, 14.05.62.0031 Ditha Restu Andini, 13.05.52.0026 Ditha Restu Andini, 13.05.52.0026 Diva Ayu Imanda Sari, 15.05.62.0023 Diva Ayu Imanda Sari, 15.05.62.0023 Elmi Rosita Darmawati, 16.05.62.0005 Elmi Rosita Darmawati, 16.05.62.0005 Elsa Yuda Pratiwi, 14.05.52.0210 Elsa Yuda Pratiwi, 14.05.52.0210 Erlynda Diah Hidayati, 14.05.52.0197 Erlynda Diah Hidayati, 14.05.52.0197 Fahrunisah, Noora Fita Putri Widayanti, 13.05.52.0215 Fita Putri Widayanti, 13.05.52.0215 Genta Satria Prabowo, 13.05.52.0072 Genta Satria Prabowo, 13.05.52.0072 Gregorius Angga Putama, 14.05.52.0217 Gregorius Angga Putama, 14.05.52.0217 HaulaRizqiMonadia, 14.05.62.0014 Imas Hening Hikmahwati, 13.05.52.0147 Imas Hening Hikmahwati, 13.05.52.0147 Indah Dwi Ratnasari, 13.05.52.0053 Indah Dwi Ratnasari, 13.05.52.0053 Ingrid Nathaniela, 15.05.52.0037 Jaeni . Jaeni Jaeni Lutfina Amanda Putri, 13.05.52.0008 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Meiriska Tri Wahyuningtyas, 15.05.52.0356 Mutia Rachma Syafitri, 14.05.52.0254 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nasriyatun, 14.05.52.0045 Nathaniela, Ingrid Nawangsetri Pramusita, 13.05.52.0038 Nawangsetri Pramusita, 13.05.52.0038 Netalia Theresa, 16.05.62.0034 Noora Fahrunisah, 14.05.52.0044 Novy Rachmawati, 14.05.62.0033 Novy Rachmawati, 14.05.62.0033 Nurul Ma?rifah, 12.05.52.0070 Nurul Ma’rifah, 12.05.52.0070 Oktavianto Kurniawan, 17.05.62.0014 Pipiet Dwi Puspitarini, 13.05.52,0084 Pipiet Dwi Puspitarini, 13.05.52,0084 Pranadita, Pranadita Puji Lestari, 14.05.62.0013 Ratih Sariningrum, 14.05.52.0285 Rebecca Antoniette Hadi, 14.05.52.0014 Rebecca Antoniette Hadi, 14.05.52.0014 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rina Kartikasari, 14.05.52.0251 Shelvi Amalia, 11.05.52.0134 Shelvi Amalia, 11.05.52.0134 Shofiyah, 11.05.52.0086 Shofiyah, 11.05.52.0086 Sinta Mahardika, 16.05.62.0008 Sunarto Sunarto Susanti Rimadhana, 12.05.52.0167 Susanti Rimadhana, 12.05.52.0167 Theodorus Agung Nurhana, 14.05.62.0008 Theodorus Agung Nurhana, 14.05.62.0008 Venanda Aprilia P., 13.05.52.0088 Venanda Aprilia P., 13.05.52.0088 YogiePrayogo, 12.05.52.0226 Yulia Fransisca Rering, 14.05.52.0221 Yulia Fransisca Rering, 14.05.52.0221 Yulita Saraswati, 16.05.62.0035