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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companie...
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MENINGKATKAN PENDAPATAN MASYARAKAT MELALUI PEMBENTUKAN BANK SAMPAH
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
Masalah sampah merupakan masalah yang sulit dicari solusinya., hal ini semakin bertambah apabila penduduk semakin padat. Untuk mengatasi masalah tersebut perlu diatasi dengan memanfaatkan barang yang tidak terpakai tersebut menjadi produk yang dapat dimanfaatkan. Hal ini dapat dilakukan atas partisipasi masyarakat sekitar. Dari hasil kreatifitas tersebut dapat diwadahi dalam bank sampah, yang dapat menampung dan memilah sampah, kemudian dijual atau dibuat kreatifitas berbagai asesoris dan hasiln...
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PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respon...
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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in...
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PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear...
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PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to analyze the influence of the size of the company, solvency, profitability and the age of the company's of audit report lag. This is study an empirical study on the sector mining campanies listed in Indonesian Stock Exchange (IDX) periode 2014 - 2017. The data source uses secondary data. Study population is 41 company's auditors independent and a report form the 2014 - 2015 accessed wih IDX websites www.idx.co.id. The techniques sampling use a technique purposiv...
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PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is analyzing financial performance retail company listed on the indonesian stock (BEI) years 2014 - 2016 reviewed taking financial stability, external pressure, financial target, nature of industry and rationalization. The research is a case study in the new company retail to 2014 - 2016 who are enrolled in bei. Was used in the study samples from 18 company with by means of a method of sampling the sampling method of purposive. An instrument of analysis that was used...
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PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the effect of leverage (DER) and liquidity (CR) on CSR (Corporate Social Responcibility) disclosure with institutional ownership as a moderating variable. This study uses quantitative data types derived from the annual report and company sustainability report published on the website of BEI (www.idx.co.id) and website of each company. The population in this study as many as 45 companies contained in the index LQ45 BEI , sampling technique using purposive sampling tha...
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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 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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