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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium cate...
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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH TAHUN 2013 – 2017
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 DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in pu...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Survei pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to...
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PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017....
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PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respon...
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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in...
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PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear...
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PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to analyze the influence of the size of the company, solvency, profitability and the age of the company's of audit report lag. This is study an empirical study on the sector mining campanies listed in Indonesian Stock Exchange (IDX) periode 2014 - 2017. The data source uses secondary data. Study population is 41 company's auditors independent and a report form the 2014 - 2015 accessed wih IDX websites www.idx.co.id. The techniques sampling use a technique purposiv...
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PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is analyzing financial performance retail company listed on the indonesian stock (BEI) years 2014 - 2016 reviewed taking financial stability, external pressure, financial target, nature of industry and rationalization. The research is a case study in the new company retail to 2014 - 2016 who are enrolled in bei. Was used in the study samples from 18 company with by means of a method of sampling the sampling method of purposive. An instrument of analysis that was used...
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