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PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the prof...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study was to examine the Effects of EmotionalIntelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior ofAccountinggStudents. This study uses a survey method with population samplingusing perposive sampling so as to get a sample of students of the Faculty ofEconomics, University of Slamet Riyadi Surakarta (UNISRI), SurakartaUniversity (UNSA), Surakarta Batik Islamic University (UNIBA), Setia BudiUniversity (USB), and Tunas University Development (UTP). Th...
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PENGARUH CAPITAL ADEQUACY, LIQUIDITY RATIO, CREDIT RISK, OPERATIONAL EFFICIENCY, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA BANK
Jurnal Manajemen Sumber Daya Manusia
Vol 12
, No 1
(2022)
The purpose of this research is to analyze the significance effect ofcapital adequacy ratio, credit risk, operational efficiency, debt to equity ratioand size to bank profit growth. This type of research is empirical research ata conventional bank in Indonesia Stock Exchange. Sample 29 banks withpurposive sampling. Sources of data used secondary data in the form offinancial statements of banks listed in BEI period 2012 – 2016. Methods ofdata collection used documentation.Teknik data analysis u...
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PERSEPSI DOSEN DAN TENAGA KEPENDIDIKAN TENTANG PERAN INTERNAL AUDIT DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS SLAMET RIYADI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 18
, No 2
(2021)
The purpose of this study is to analyze the perception of lecturers and educators staff about the importance of role internal audit to achieve Good University Governance and analyze the perception of lecturers and educators staff about the effects of internal audit performance of the Good University Governance. This type of research is a survei of the lectures and educators staff at the University of Slamet Riyadi Surakarta. Methods of data collection used questionnaires and documentation. The s...
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PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
A going concern audit opinion is an unqualified audit opinion with an explanatory paragraph that contains a great deal of doubt about the sustainability of the company's business. The purpose of this study is to determine (1) The effect of financial conditions on going concern audit opinion (2) The effect of company size on going concern audit opinion. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in...
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PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1,...
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PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regress...
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PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia...
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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kabupaten Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of application of government accounting standards on quality of region’s government financial reports, the effect of human resource competencies on quality of regions’s government financial reports, the effect of the role of internal audit on quality of regin’s government financial reports, and to determine the effect of the application of government accounting standards, human resources, the role of internal audits on the quality of region’s gover...
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ANALISIS FAKTOR PROMOSI, AKSESIBILITAS DAN BUKTI FISIK TERHADAP KEPUTUSAN BERKUNJUNG WISATAWAN (Studi pada Destinasi Wisata Gunung Beruk Desa Karangpatihan Kecamatan Balong Kabupaten Ponorogo)
Jurnal Manajemen Sumber Daya Manusia
Vol 14
(2020)
The marketing mix in tourism marketing includes 8P, which is an extension of the generally accepted traditional 4P. The eight "P" are product, price, place, promotion, packaging, programming, people and partnership. Some of these factors have a significant influence on the desire of tourists to visit the place or tourist destination concerned (Purnamasari, 2011: 15). This study aims to determine the effect of promotion, accessibility, and physical evidence the interest or decision of tourists vi...
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