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ANALISIS PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DINAS KESEHATAN KABUPATEN PONOROGO
Jurnal Manajemen Sumber Daya Manusia
Vol 14
, No 1
(2020)
The quality of work environment has an important role in performance, to achieve appropriate and effective job performance and efficiency, each organization discusses how to create an environment that is beneficial for employees to achieve higher levels of ability in their work. In addition to the work environment, motivation is also one of the factors that support the performance. Motivation pushes people towards actions that help them achieve maximum performance. The purpose of this study is t...
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PENGARUH PERENCANAAN PAJAK, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to analyze the effect of tax planning, return on assets and debt to equity ratio to the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. This type of research is an empirical study of companies incorporated in LQ 45 shares listed on the Indonesia Stock Exchange in 2014 - 2017. Samples of 35 companies used purposive sampling technique. The data collection method used documentation. Data analysis techniques used multiple linear r...
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PENGARUH PROFITABILITAS, DEBT EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to know the effect of profitability, debt to equity ratio and firm size on earnings management in manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that were listed on the Indonesia Stock Exchange in 2016-2018. This type of research is an empirical study. The data source used in this study is secondary data. The study population is manufacturing companies in the basic industrial sector and chemical metal subsectors and...
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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes...
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PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logisti...
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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis tec...
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PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data u...
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PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2012 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the automotive and components firm listed in Indonesia Stock Exchange. The factors wich analysised in this recearch are profitability, liquidity, company size, company age and audit opinion. The sample of this research is 12 automotive and componentfirms listed in Indonesia Stock Exchange period 2012 – 2017 that selected by using purposive sampling method. Technique of analysis for exam...
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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using...
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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis...
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