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PENGARUH INFORMASI AKUNTANSI TERHADAP KINERJA MANAJER (Studi Empiris pada Manajer Koperasi se-Eks Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT This research was designed to examine empirically about the influence of accounting information to manager performance. This research is expected that it will give advantage to the development of behavior accounting and management accounting. Besides it contributes for the cooperative about factors that influence of manager performance and the impulse of research in the field management accounting in the future. Cooperative manager in the Surakarta regency were used as unit analysis in...
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ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result...
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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the v...
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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size n...
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EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is...
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ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for lar...
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OWNERSHIP RETENTION, KOMISARIS INDEPENDEN, PROPRIETARY COST, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS IPO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The first aim of this paper is to look for the possible determinants of the intellectual capital disclosure policy of Indonesian IPOs by relating the content of their prospectuses to ownership retention and independent commissioner. The second aim of this paper is to examine the truth that proprietary cost affects relationship between ownership retention and intellectual capital disclosure, in which proprietary cost was used as a moderating variable. The main result is that ownership re...
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PENGARUH DESKRIPSI PEKERJAAN DAN PENGEMBANGAN KARIR TERHADAP PRESTASI KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT This study aims to (1) analyze the significance of the effect of job descriptions, career development and job satisfaction on the performance of the employee, (2) analyze the moderating effect of job satisfaction in the job description of the employee's work performance, (3) analyze the moderating effect of job satisfaction in career development the performance of the employees. This study is the population using all respondents Technical Unit employees as the Education Office Grobogan...
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PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA PEGAWAI DI DINAS PENDIDIKAN KABUPATEN KLATEN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT The aim of this research are to test the influences of the leadership, the competence, on the performance of officers with the motivation as an intervening variable at Dinas Pendidikan Kabupaten Klaten. Data was collected from 116 officers as a sample. It was collected directly with a questioner and observation. Tools of analysis such as Path analysis with t test, F test, determination coefficient test are used in this reseach: The t test also prove that the leadership influential posit...
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PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN DISIPLIN KERJA TERHADAP KOMPETENSI GURU DENGAN MOTIVASI BERPRESTASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT The expected goal of this research are to: (1) analyze the significance of the influence of the principal's leadership on teacher competence, (2) analyze the significance of the influence of labor discipline on the competence of teachers, (3) analyze the significance of the effect of achievement motivation on teacher competence, (4) analyzing the significant influence achievement motivation in moderating the influence of principal leadership on teachers' competence, and (5) analyze the...
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