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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 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 KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN LAPORAN KEUANGAN
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 quality of human resources, utilization of information technology and accounting internal control system against reliability the financial report on the Agency's Revenue Management Asset and financial Area of the city of Surakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this...
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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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ANALISIS PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
This study tested the influence of audit experience, workload, skepticism, and professional independence against the ability of Auditors to detect fraud. This study used a survey of studies on public accounting Auditors on the city of Surakarta and Yogyakarta. The data type used is qualitative data and quantitative data, the source data used the primary data. The population in this research is the auditor who worked in public accounting in the region of Surakarta and Yogyakarta as much as 133 re...
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PENGARUH KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
Company, profit growthThe purpose of this study to analyze: 1) the significance of the effect of environmental uncertainty on managerial performance. 2) significance of the effect of decentralization on managerial performance and 3) to analyze the significance of the effect of management accounting system on managerial performance. This research is a survey on employee of PDAM Kota Surakarta which has authority with amount of 47 employees and the whole is used as research sample.. Data collectio...
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PENGARUH KEPERCAYAAN DIRI, MOTIVASI BELAJAR, DAN LATAR BELAKANG PENDIDIKAN MENENGAH TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas Slamet Riyadi Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this study is to analyze the influence of self-confidence on the understanding of accounting, learning motivation toward the understanding of accounting, and the background of secondary education to the understanding of accounting, as well as analyzing differences in understanding accounting by gender and background. This study uses case studies on accounting students at Slamet Riyadi University Surakarta. The population in this study are all students of accounting study program a...
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PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey resea...
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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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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
The purpose of research to examine the influence of Profession Perception, Career Motivation, Economic Motivation, Quality Motivation and Cost of Education on Student Interest Participate in Accounting Profession Education partially. This research use survey method, student population of Faculty of Economics of Private University at Solo accredited B. Sampling technique using judgment sampling and Sampling Quota, got sample of student of Economic Faculty of Slamet Riyadi University (UNISRI) and...
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