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PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This research examined factors that influence the behavior of student’scheating by using the concept of fraud diamond consisting of pressure,opportunity, rationalization, and individual’s capability. This researchpopulation is students S1 college in Surakarta that was active. Sample used inthis research is students department of economics S1 accounting courses collegein Surakarta. Sample selection using purposive sampling method. In this researchuse research instruments a questionnaire. The...
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PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This research aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intellige...
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of ban...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK CAMPURAN DAN BANK ASING MENGGUNAKAN METODE RGEC PERIODE 2012 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The objective of research is to compare the performance of Mixed Bank andForeign Bank in the period of 2012-2015. This study employed a case study in ANZIndonesia and Citibank Indonesia banks using purposive sampling as the samplingtechnique. The data source employed was secondary data obtained indirectly fromthe company through library study. Technique of analyzing data used was RGECratio analysis and independent sample t-test. The result of research were shown asfollows there was a difference...
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ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, JUMLAH PENDUDUK, JUMLAH PERUSAHAAN DAN INVESTASI TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
Each local government is vying to be able to improve own economic recovery,including improving revenue (PAD). The larger the PAD then it shows that theregion is able to implement fiscal decentralization and reduced dependence on thecentral government. The purpose of this study was to analyze the significance of theinfluence of the GDP, population, number of firms and investment simultaneously onrevenue to the district / city in Central Java province in 2010-2014. This study uses acase study at t...
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the da...
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PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costin...
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PENGARUH PERTUMBUHAN EKONOMI, PENGGANGURAN, DAN KEMISKINAN TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus di Wilayah Soloraya Periode 2013 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
High economic growth, decreasing unemployment and poverty is a picture ofthe results of government performance in the welfare of its people. Financialperformance is increasing, allegedly not always capable of encouraging economicgrowth, and reduce unemployment and poverty. The purpose of this study todetermine the effect on the financial performance of economic growth,unemployment and poverty. This study used a sample of six counties and one city inCentral Java province with the object of resear...
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ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA APARAT PEMERINTAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to know the significance of the effect of budgetparticipation and job satisfaction on the performance of government officials and theeffect of budget participation on the performance of government officials jobsatisfaction as an intervening variable. This study is a survey of government officialsSerengan Village District of Surakarta which amounted to 57 people and all used asa sample with census techniques. Methods of data collection used questionnaires anddocumentatio...
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