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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Susilowati, Wahyu Candra
; Kristianto, Djoko
; Harimurti, Fadjar
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)
Mulyani, Novi Tri
; Harimurti, Fadjar
; Kristianto, Djoko
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)
Anissa, Nur
; Kristianto, Djoko
; Widarno, Bambang
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
Wardani, Devina Kusuma
; Widarno, Bambang
; Kristianto, Djoko
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)
Wulansari, Ayu
; Rispantyo, Rispantyo
; Kristianto, Djoko
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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PENGARUH CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2013 – 2017)
Pitaloka, Tiara Diah
; Kristianto, Djoko
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to determine the effect of the variable influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) Against Return On Assets (ROA) in Sharia Commercial Banks found in Islamic Commercial Banks in Indonesia 2013 - 2017 period. The sample in this study were 7 samples of Sharia Commercial Banks in Indonesia for the 2013 - 2017 period that met predetermined criteria, which were taken using the Purposive Sampling method. This research...
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017)
Sari, Dwi Mita
; Widarno, Bambang
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013-2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collecti...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017
Marettha, Anggun
; Puji Astuti, Dewi Saptantinah
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this study is whether there are differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR / NIM / NOM, CAR, ROA, NPL / NPF and BOPO in 2013 - 2017. The purpose of this study was to analyze the differences in the financial performance of conventional banking and Islamic banking in terms of the ratio of LDR / FDR, NIM / NOM, CAR, ROA, NPL / NPF, and BOPO in 2013 - 2017. The data used in this study were obtained from...
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017)
Sari, Dwi Mita
; Widarno, Bambang
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013 - 2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collec...
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STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)
Handayani, Muji
; Harimurti, Fadjar
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on fo...
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