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ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DU PONT SYSTEM
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The purpose of this study is to analyze the financial performance of cigarettecompanies listed on the Indonesia Stock Exchange period of 2011-2015 using DuPont System method. This type of research is descriptive. The population of this studyis tobacco companies listed on the Indonesia Stock Exchange which amounted to 4companies. Sources of data using secondary data sourced from the websitewww.idx.co.id. Data collection used documentation method. Data analysis techniqueusing du pont analysis. The...
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ANALISIS PENGARUH FASILITAS KREDIT, SUKU BUNGA, PENDAPATAN, JAMINAN KREDIT DAN JANGKA WAKTU TERHADAP KELANCARAN PEMBERIAN KREDIT PADA BPR WELERI MAKMUR SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The purpose of this study is to analyze the effect of credit facilities on thesmoothness of lending, Analyzing the effect of interest rates on the smooth lending,Analyzing the effect of income on the smooth lending, Analyzing the effect of creditguarantees to the smooth lending, Analyzing the influence of credit period to thesmooth credit payments . Are all variables compatible with SPI. The object of thisresearch is BPR Waleri Makmur Surakarta. This study uses questionnaires given toemployees o...
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PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from t...
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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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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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PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed...
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PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research...
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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. Th...
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PERSEPSI AUDITOR TENTANG PENGARUH ETIKA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN UNDANG-UNDANG NO. 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Public Accounting Firm in their profession trying to improve audit quality isgood, that produce audit reports to present the findings and report the truth aboutthe financial condition of its clients, including when it occurs in violation of theclient's accounting system. The purpose of this study were: 1) to analyze thesignificance of the influence of ethics, competence of auditors, auditor independence,and Law No. 5 of 2011 on Public Accountant to audit quality in the publicaccounting firm of S...
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