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PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from t...
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PENGARUH KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
Investors in making investments need to pay attention to information operatingcash flow, cash flow investing and financing cash flows, due to the cash flowstatement is relatively easier to interpret and relatively difficult to manipulate. Thepurpose of this study was to analyze the significance of the effect of operating cashflow, cash flow investing and financing cash flows partially or simultaneously to thestock price at the state-owned enterprises listed on the Indonesia Stock Exchange.This s...
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PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ra...
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PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study is to analyze the influence of characteristics ofbudget objectives, bureaucratic environment, management commitment and humanresource quality to budget absorption. Type of survey research in sub-district inBanjarsari Sub-district Surakarta City. The population of employee research isdirectly related to the preparation of the budget of 46 people, all of which are usedas research samples with census techniques. Data collection techniques useddocumentation and questionnair...
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PENGARUH KOMUNIKASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BOYOLALI DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 2
(2017)
The influence of Communication and leadership against theperformance of the employees of the Secretariat of this research aims toanalyze the influence of communication and leadership against theperformance of an employee with discipline as intervening variable. Thisstudy used a survey method, the type of data the data used was qualitativeand quantitative data, the source data used the primary data and secondarydata. The population in this study are all employees of the Secretariat of theHouse of...
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ANALISIS PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERATING (Survei pada Tenaga Kependidikan Universitas Slamet Riyadi Surakarta)
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 2
(2017)
The purpose of this study is to know and analyze the significance of theinfluence of work environment, motivation, job satisfaction on theperformance of education personnel Slamet Riyadi University Surakarta,moderated by job satisfaction. The population in this study is all the staffs atSlamet Riyadi University Surakarta, amounting to 137 people. Determinationof sample using proportional random sampling, each part / unit is taken 60%from total population and then each member is chosen randomly w...
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MENINGKATKAN KINERJA KARYAWAN MELALUI PERAN KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 4
, No 1
(2017)
Human resource represents the asset to an organization/company. Existence of Human Resource can't replaced by other resource. Efficacy of Human Resourcesupported by leadership role, motivation, work discipline and optimalization good performance.Research purpose is to knowing the influence of leadership role,motivation, and work discipline to employee performance Sahid University of Surakarta.
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PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INITIAL PUBLIC OFFERING (IPO)UNDERPRICING DI INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 4
, No 1
(2017)
This research trytoexaminewhethercorporate governancewhenthe company madean Initial Public Offering(IPO) affectthe level ofunderpricingshares of companies thatgo publicby usingthe period2002-2012.This studyfocuses onthe influence ofcorporate governance structureon the level ofunderpricingby usingcontrol variablesunderwriterreputation, return on assets (ROA), firm size, financial leverage, andreturn on equity(ROE). According tothe results ofprevious studies, these variablesgen...
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with samp...
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