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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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ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS INDUSTRY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
The purpose of this study to analyze the effect of working capital efficiency,liquidity, and solvency on profitability of the company's Consumer Goods Industry inBEI. The study population was 37 Consumer Goods Industry company listed inIndonesia Stock Exchange in 2013-2015. Samples were taken through purposivesampling method as many as 31 companies. The data source is a secondary datacompiled from financial statements of the company's Consumer Goods Industry.Data analysis technique used descript...
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PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this research is to analyze the significance of the influence ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positi...
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PENGARUH LIKUIDITAS, PRODUKTIVITAS, PROFITABILITAS, TERHADAP PERINGKAT SUKUK
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boa...
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Sosialisasi Strategi Menjadi Guru yang Konstruktif Untuk Guru SD Negeri Pengalasan
Surya Abdimas
Vol 1
, No 1
(2017)
Tujuan dari kegiatan pengabdian ini memberikan informasi kepada guru akan pentingnya menjadi guru yang konstruktif dan membantu guru untuk dapat meningkatkan kompetensinya dalam mengajar. Guru SD Negeri Pengalasan pada umumnya merupakan khalayak sasaran yang menjadi fokus pada kegiatan pengabdian kepada masyarakat ini. Target yang ingin dicapai setelah pelaksanaan kegiatan pengabdian pada masyarakat ini adalah guru mampu menjadi guru yang konstruktif agar dapat memperbai...
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PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this research was: 1) analyzes the significance of the influence of the size of the company management against earnings on manufactured companies consumer goods industry listed on The Indonesia Stock Exchange. 2) analyzes the significance of the audit committeeof the company management against earnings on manufactured companies consumer goods industry listed of The Indonesia Stock Exchange. Research methods method using case studies. The data type of the data being used is qualita...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effective...
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PENGARUH SOSIALISASI DAN PEMAHAMAN KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Pada Wajib Pajak Badan di KPP Pratama Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The objectives of the study are to analyze the influence of (1) the dissemination of Sunset Policy toward the willingness of paying tax; (2) the comprehension of tax payers toward Sunset policy on the willingness of paying tax. The population involved in the study is the tax payers of the institution implementing Sunset Policy which there are 150 tax payers. The sampling technique used in the study was Accidental Sampling. It is a technique which the samples used are accidentally met with the re...
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PENGARUH PERPUTARAN PIUTANG DAGANG, PERSEDIAAN, DAN MODAL KERJA TERHADAP LIKUIDITAS PERUSAHAAN CV SURYA MANDIRI SOLO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The survival of the company based on the assessment of financial performance can be seen from the level of liquidity of the company itself. Liquidity became a reference point as a company's ability to meet short-term obligations. Factors affecting the liquidity trade receivables turnover is, supplies, and working capital. The purpose of this study: 1) to determine the influence of Trade Receivables turnover of liquidity the company's. 2) to determine the effect of merchandise inventory turnover...
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ANALISIS HARGA POKOK PRODUKSI BERDASARKAN ACTIVITY BASED COSTING CV PUTRA JAYA ROTAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
Company engaged in the manufacturing required to always improve the efficiency and effectiveness of production processes in order to increase their competitiveness, because in an era of global companies are not only required to produce as much as possible, but also the selection of appropriate methods for calculating the cost of production. The purpose of this study was to analyze the efficiency of the implementation of activity-based costing method with the conventional cost accounting methods...
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