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Menampilkan 9711–9720 dari 10733 artikel
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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ANALISIS RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT INKA MADIUN
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine whether there is significant influencebetween (1) Business Risk and Firm Size to Profitability, (2) Business Risk,Firm Size, and Profitability to Capital Structure, and whether Profitabilitymediates Business Risk and Firm Size at PT INKA Madiun.This researchused secondary data obtained from financial reports of PT INKA Madiun from2003 to 2015 presented in rupiah. Data analysis technique used is PathAnalysis with classical assumption test, t test, F test and Determ...
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ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The study aims to analyze the influence of budget participation,budgettargetclarity, accounting control, reporting system, decentralisation,functional supervision and organisation culture to ward the localgovermentsfinancial performanceaccountability of Karanganyar.Testinghypothesis in this research use the regressionanalysis with ttest, Ftest anddeterminationcoeficient (R2). The population in this study is the structuralemployees of regional work unit in Karanganyar. The sampling method ismulti...
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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the significance effect ofcurrent ratio, debt to equity ratio, total asset turnover, net profit margin andsize of the company profit growth. This type of research is empirical researchin the pharmaceutical sub-sector manufacturing companies listed inIndonesia Stock Exchange 2011-2015. A sample of 8 companies with totalsampling technique. Data collection technique used documentation.Mechanical analysis using multiple linear regression analysis. The results...
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, IKLIM ORGANISASI DAN STRES KERJA TERHADAP KEPUASAN KERJA PERAWAT DI RUMAH SAKIT JIWA DAERAH SURAKARTA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research is conducted to analysis the effect of: Transformationalleadership style to the satisfaction work nurse, organisastion climate to thesatisfaction work nurse, work stress to the satisfaction work nurse, whichvariable which most dominant influence the satisfaction work nurse.Thepopulation is entire nurse at Rumah Sakit Jiwa Daerah (RSJD) Surakarta asmany as 225 nurses. The sample is taking by purposive sampling, as manyas 80 nurses. The technique of gathering the data is using questi...
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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KPRI IKHLAS KANTOR KEMENTERIAN AGAMA KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
This research is a case study on KPRI Ikhlas Kantor Kementerian Agama KotaSurakarta, in the years 2011 – 2015 using quantitative analysis. The study aims toanalyze the level of financial performance KPRI Ikhlas in terms of liquidity, solvencyratios, profitability ratios, and the ratio of the activity. Liquidity analysis carried outby the current ratio technique; solvency ratio using the total debt to total assetsratio; profitability ratio using return on assets ratio, and receivable turnover r...
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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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PENGARUH PERSEPSI PROFESI, KESADARAN ETIS, DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK (Survei pada Auditor di Kantor Akuntan Publik di Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
Auditors in their profession are required to have a good profession'scommitment to clients, the public and fellow accountant. The purpose of this studywas to analyze the influence of the perception of the profession, ethical awarenessand commitment to the independence of auditors of public accounting profession.This study uses survey method, the type of data used quantitative and qualitativedata, the data source used primary data and secondary data. The population in thisstudy are all auditors w...
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ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this research is to analyze the significance of the influence theeffectiveness of the quality of services, the socialization of taxation, and tax penaltiesfor compliance reporting of Annual Tax Return for individual taxpayers.Populationof the study is individual taxpayers that registered in the Services Office, Counselingand Consultation Taxation (KP2KP) Sragen. The technique of collecting datathrough interviews, observation, documentation and study questionnaires. Theresults show...
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KONTRIBUSI PEMUNGUTAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Terminal Tirtonadi Surakarta tahun 2011 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this study was to examine the effectiveness, contribution andgrowth rate Terminal Tirtonadi retribution against region income Surakarta 2011-2015. This research is a case study at Terminal Tirtonadi in Surakarta. The type ofdata used quantitative and qualitative data. Sources of data used secondary sources.The technique of collecting data used interviews, documentation and observation.Data were analyzed used the ratio of effectiveness, contribution ratio and the ratio ofthe rate o...
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