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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 PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
This study tested the influence of audit experience, workload, skepticism, and professional independence against the ability of Auditors to detect fraud. This study used a survey of studies on public accounting Auditors on the city of Surakarta and Yogyakarta. The data type used is qualitative data and quantitative data, the source data used the primary data. The population in this research is the auditor who worked in public accounting in the region of Surakarta and Yogyakarta as much as 133 re...
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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 KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
Company, profit growthThe purpose of this study to analyze: 1) the significance of the effect of environmental uncertainty on managerial performance. 2) significance of the effect of decentralization on managerial performance and 3) to analyze the significance of the effect of management accounting system on managerial performance. This research is a survey on employee of PDAM Kota Surakarta which has authority with amount of 47 employees and the whole is used as research sample.. Data collectio...
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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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ANALISIS PENERAPAN PAJAK PENGHASILAN PP 46 TAHUN 2013 PADA USAHA MIKRO KECIL MENENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 46
(2019)
This study aims to to know understanding PP 46 year 2013 and application of the calculation, payment and reporting income tax at a venture micro small medium enterprises case study Mat Moen tavern in Boyolali. This research analyze the calculation, payment and reporting income tax on Mat Moen tavern based on government regulation no 46 in 2013. Descriptive analysis was used in the study to find out in a direct the application of PP 46 Year 2013 by analyzing the power obtained from research objec...
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is to: 1) Analyze the significance effect of corporate social responsibility on firm value 2) Analyze the significance effect of profitability on firm value and 3) Analyze the effect of corporate social responsibility on firm value with profitability are moderated. This type of research is an empirical study. The research population is a manufacturing company of the pharmaceutical sub-sector listed on Indonesia Stock Exchange Year 2013 – 2016. Samples of 8 companies w...
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PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey resea...
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PENGARUH FAKTOR INDIVIDU DAN DILUAR INDIVIDU TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
This study aims to analyze the influence of individual factors (emotional intelligence, spiritual intelligence, locus of control, equity of sensitivity) and factors outside the individual (ethical culture of the organization) on the ethical behavior of accounting students in the Faculty of Economics Slamet Riyadi University Surakarta. This research is a survey with a population of students of Faculty of Economics Slamet Riyadi University Surakarta Accounting Study Program force 2012 - 2016 with...
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