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PENGARUH REPUTASI AUDITOR, KEPEMILIKAN PUBLIK, AUDIT TENURE, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING SECARA VOLUNTARY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to analyze whether there is a positive and significant influence, auditor reputation, public ownership, audit tenure and audit delay on auditor switching. Types of data in this study are quantitative data. Data sources in the study is financial reports and audit reports company property and real estate which is listed on Indonesia Stock Exchange during the period 2012 - 2016 published on website BEI (www.idx.co.id). The population in this study as many as 49 companies, the sampli...
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PENGARUH TRANSPARANSI, AKUNTABILITAS, PENGAWASAN KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA (Studi Kasus di Desa Majenang Sukodono Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
Purpose for this investigation is to test for transparency effect, accountability and village supervision of finance to performancevillage’s government.This research was conducted at Sukodono Majenang village government with all population was 4085. Types of data used are qualitative data and quantitative data while resource are in use primary data and secondary data. Sampling technique using proportional area random sampling that is as much 94 people. Data collection method was done by using...
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PENGARUH UKURAN PERUSAHAAN, LEVERAGES, SISTEM PENGENDALIAN INTERNAL, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputationon audit delay with audit tenure as moderation variable. This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013 - 2016. The data source uses secondary data. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013 - 2016 accessed wih IDX websites www.idx.co.i...
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ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI PENGANGGARAN DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is to analyze the significance of the influence of the competence of human resources, utilization of information technology, budgeting and monitoring participation against the accountability of the management of the village Fund at the Government Village in district Sumberlawang Kabupaten Sragen. Populations and samples in this study are all parties involved in the preparation of ABBDes at the Government village in sub-district of Sumberlawang Sragen district of 77 p...
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PENGARUH OPINION SHOPPING DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This studyaims to determine how the effecton opinion shopping, audit tenure of going concern audit opinion by size of the company as moderating. This research was conducted in sectors of banking listed in the Indonesia Stock Exchange (BEI) in the period of 2013 to 2016 using a sample of 25 companies. Samples were selected using purposive sampling method with a basic analisis using logistik regression and absolute different value. The samples used in the studywhere 25 of the companys with data ob...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The Purpose of this Study is to analyze the effect of corporate social responbility and Firm value to profitability. The population of this study are all Islamic Banks registered in the Financial Services Authority. The sampling technique used in this study using non-random sample technique is using purposive sampling method with a sample of 6 Islamic banking. The analysis tool used in this study is multiple regression analysis. Analytical techniques in the form of statistical test F which shows...
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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is 1) to analyze the significance of the effect of accounting implementation on accountability of managerial performance, 2) to analyze the significance of the effect of accounting accountability application on employee work motivation 3) to analyze the significance of the effect of work motivation on managerial performance and 4) to analyze the effect of the application of accounting accountability to managerial performance with work motivation as intervening variable....
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ANALISIS PENERAPAN KEWAJIBAN PPH PASAL 23 PADA KOPERASI SUMBER KARYA DI WONOGIRI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this research is to analyze income tax article 23 in calculation of deposit and reporting on Koperasi Sumber Karya. Another purpose of this research is to analyze tax compliance in Indonesia especially income tax article 23 because there is use withholding tax. This research use descriptive method to analyze application income tax article on Koperasi Sumber Karya. The data used document calculation of deposit and reporting in 2017. That results of the research are that taxpayers K...
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PENGARUH PENGHARGAAN FINANSIAL, PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL DAN PERTIMBANGAN PASAR TERHADAP MINAT MAHASISWA BERKARIER MENJADI AKUNTAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this research is to analyze the significance of the influence of financial awards, professional training professional recognition and consideration of students' career interests against the market into a public accounting on Accounting Student Faculty of Economics Sebelas Maret University Surakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this...
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PENGARUH KEPERCAYAAN DIRI, MOTIVASI BELAJAR, DAN LATAR BELAKANG PENDIDIKAN MENENGAH TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas Slamet Riyadi Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is to analyze the influence of self-confidence on the understanding of accounting, learning motivation toward the understanding of accounting, and the background of secondary education to the understanding of accounting, as well as analyzing differences in understanding accounting by gender and background. This study uses case studies on accounting students at Slamet Riyadi University Surakarta. The population in this study are all students of accounting study program a...
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