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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 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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PENGARUH KEAHLIAN PEMAKAI, PROGRAM PELATIHAN DAN PENDIDIKAN, UKURAN ORGANISASI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus pada PT Kusumahadi Santosa di Karanganyar)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
Accounting information systems is very important in the institution to support the smooth performance of the institution, an institution is required to assess the performance of good financial statements and complete, therefore it is necessary also an accounting information system supported by computerized information technology. This study aimed to determine whether user expertise, program training and education, organizational size, and formalitation development system to affect the performanc...
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PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This study aims to determine the effect of profitability, company growth, previous year’s audit opinion, company size, and Debt to Asset Ratio to acceptance of going concern audit opinion. This type of research is an empirical research, and the study was conducted at the manufacturing companies listed in Indonesia Stock Exchange in 2011 until 2013. The sampling technique used purposive sampling method with a total sample of 31 companies and 93 observations. Analysis techniquues used in this re...
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ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to know the management and accountability of the use of funds of the village in the village of Blora Regency Kecamatan Randublatung, as well as the factors that support and hinder the provision of management and accountability the use of the village fund. This research is a case study in the village of Blora Regency Kecamatan Randublatung, types of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. T...
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PENGARUH SUMBER DAN PENYALURAN KREDIT TERHADAP LABA DAN HARGA SAHAM BANK PADA BURSA EFEK INDONESIA (Studi Empiris pada Bank Umum di Bursa Efek Indonesia periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This study aims to determine and analyze the influence of third party funds (DPK), credit distribution and Non Performing Loan (ROA) to the profitability (ROA) and the influence of ROA on stock prices of banks listed on the BEI. The data used in this study are the financial reports published during 2013 - 2016. This study used a sample of 30 companies with sample selection using Purposive Sampling method. The analysis tools used in this research are simple and multiplel linearregression analysis...
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ANALISIS RASIO KEUANGAN TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The objectives of this research are (1) The effect of return on asset to income smoothing, (2) The effect net profit margin to income smoothing, (3) The effect of financial leverage to income smoothing and (4) The effect of income tax to income smoothing. The population in this research is all the banking companywhich listed in the Indonesian Stock Exchange 2014 - 2016. Sampling technique used in this research is purposive sampling, with the sum of the sample 28 firm. Double linier regression is...
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PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN KECERDASAN SOSIAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this study is to analyze the influence of intellectual intelligence (IQ), emotional intelligence (EQ), spiritual intelligence (SQ) and social intelligence (SoQ) on the accounting student's ethical attitude. Types of data use qualitative data and quantitative data. Data source uses primary data and secondary data. Collection techniques using questionnaires. The sampling technique used purposive sampling and samples of 83 respondents. Data analysis techniques use classical assumptio...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, KOMPETENSI DOSEN, DAN FASILITAS PEMBELAJARAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of this research is to examine the influence of Emotional Intelligence, Intellectual Intelligence, Learning Behavior, Lecturer Competence, and Learning Facility on Partial Level of Accounting Understanding. This research uses survey method, with student population of Faculty of Economics of Private University in Solo Accredited B. Sampling technique using purposive sampling and judgment sampling. so that in get sample of student of Faculty of Economics Slamet Riyadi (UNISRI) and Seti...
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OPTIMASI METODE NAIVE BAYES DENGAN FEATURE SELECTION INFORMATION GAIN UNTUK PREDIKSI KETERLAMBATAN PEMBAYARAN SPP SEKOLAH
Muqorobin, Muqorobin
; Kusrini, Kusrini
; Luthfi, Emha Taufiq
; Program Pascasarjana Teknik Informatika, Universitas Amikom Yogyakarta
Jurnal Ilmiah Sinus
Vol 17
, No 1
(2019)
The cost of education is one component of input that is very important in implementing education. Because costs are the main requirement in an effort to achieve educational goals. SMK Al-Islam Surakarta is a private education institution that requires students to pay school fees in the form of Education Development Donations. Educational Development Donation is a routine school fee that is conducted every month. Based on last year's TU report, many students were late in paying Education Developm...
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