Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–10 dari 76 artikel
Pengaruh Transformasi Digital terhadap Kualitas Hasil Audit dengan Kompetensi Auditor sebagai Variabel Moderasi pada KAP Yogyakarta
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method app...
Sumber Asli
Google Scholar
DOI
Pengaruh Kompentensi Auditor, Independensi Dan Tekanan Waktu (TIME PRESSURE) Terhadap Kemampuan Auditor Mendeteksi Fraud
Transformasi: Journal of Economics and Business Management
Vol 3
, No 3
(2024)
Now, the main topic in the media is accounting fraud, or fraud, in accounting parlance. Internal and external fraud are the two main types of fraud. However, fraud detection itself aims to determine whether fraud has occurred, who the perpetrator is, who the victim is, and how it happened. This research aims to determine how competence, lndependence, and time pressure affect the auditor's abiIity to discover fraud. In this research, initial data was obtained from auditors' answers from KAP Centr...
Sumber Asli
Google Scholar
DOI
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi
Transformasi: Journal of Economics and Business Management
Vol 3
, No 3
(2024)
The research conducted aims to test and analyze the effect of corporate social responsibility on financial performance with good corporate governance as a moderating variable in LQ45 companies on the Indonesia Stock Exchange in 2019-2022. The population used, namely LQ45 indexed companies on the Indonesia Stock Exchange, totals 62 companies in 2019-2022. The analysis uses purposive sampling with a total sample used in the study totaling 16 companies in 2019-2022. The research used secondary data...
Sumber Asli
Google Scholar
DOI
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampl...
Sumber Asli
Google Scholar
DOI
PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO appl...
Sumber Asli
Google Scholar
DOI
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statem...
Sumber Asli
Google Scholar
DOI
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow...
Sumber Asli
Google Scholar
PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo...
Sumber Asli
Google Scholar
PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2...
Sumber Asli
Google Scholar
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, fina...
Sumber Asli
Google Scholar