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PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this study to determine the significance of the effect of structure corporate governance on financial statement integrity. This research is a case study in Indonesia Stock Exchange (BEI) year 2012 - 2015. Sources of data used are secondary data. A sample of 11 employees with purposive sampling. Methods of data collection used literature study. Data analysis techniques used multiple linear regression. The results show that independent commissioners, managerial ownership, institutio...
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ANALISIS KINERJA KEUANGAN PERUSAHAAN SEPENINGGAL PENDIRI PERUSAHAAN (Studi Kasus pada PT Sri Rejeki Isman Tbk di Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the difference in financial performance after the founding of the company. Types of data used in this study are Qualitative Data and Quantitative Data. Sources of data used in this study obtained from annual financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange during the period 2011 - 2016 then analyzed by using the ratio of financial statements consisting of profitability ratios, liquidity ratios, and solvency. This research is desc...
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PENGARUH KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, PERILAKU BUDAYA, DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to analyze the specification of the influence of intellectual intelligence, learning behavior, cultural behavior and self-confidence to the level of understanding accounting Faculty of Economics Slamet Riyadi University, Islamic University of Batik and Setia Budi University Surakarta. The research was conducted by survey with population of students of Faculty of Economics Slamet Riyadi University, Batik Islamic University and Setia Budi Surakarta University class of 2014 with sam...
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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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ANALISIS KONTRIBUSI, EFEKTIVITAS DAN PROYEKSI PENDAPATAN PERUSAHAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SRAGEN TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this study is to analyze the contribution, effectiveness and projection of company earnings to the local revenue in Sragen regency in 2012 - 2016. This research is a case study conducted in Sragen Regency in 2012 - 2016. Secondary data used in this research comes from BPPKAD Sragen regency, with research object at company area in Sragen regency. Analytical techniques used are contribution analysis, effectiveness analysis and projection analysis. The result of the analysis of the c...
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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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