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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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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 KERAGAMAN MENU, KEPERCAYAAN DAN NILAI PELANGGAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN SEBAGAI VARIABEL MEDIASI
Jurnal Ekonomi dan Kewirausahaan
Vol 17
, No 2
(2017)
This study aimed to analyze the effect of the diversity of the menu, trust andcustomer value on customer satisfaction and loyalty, and satisfaction mediates the effectof the diversity of the menu, trust and customer value on customer loyalty. This studyuses primary and secondary data. The sampling technique used purposive sampling.Data were analyzed using analysis of Structural Equation Modeling (SEM) wiht IMBsoftware SPSS Amos 20. The results of the analysis obtained significant influence thedi...
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BERDASARKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, DAN EARNINGS, CAPITAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
Bank in maintaining customer confidence, the banking institutions need toimprove the health of banks. One bank health maintenance done while maintainingliquidity so that banks can meet its obligations and maintain its performance to thebank always gain the trust of the community. The purpose of this study are: 1) Toanalyze the soundness of PT State Savings Bank Tbk and PT Bank Central Asia Tbkin terms of Risk Profile, Good Corporate Governance, Earnings and Capital. 2) Toanalyze the ratio of ban...
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PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this study was to analyze the significance of the influence of thePublic Ownership, Solvency, Profitability on the Audit Delay. It also tested themoderating variable (Public Accounting Firm Reputation) strengthening theinfluence of public ownership variables, Solvency and Profabilitas on the AuditDelay. This research was conducted at the state-owned company in BEI period 2011-2015 the number of samples used were 18 companies through purposive sampling.Data analysis technique used...
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PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to compare the effect of applying the calculationmethod selection section 21 of Income Tax on income received by employees as astrategy in tax savings and tax planning implementation of Article 21 Income Tax onthe income of employees as in the tax-saving strategies. This research was conductedin PDAM Surakarta. The study population was the employees of PDAM Surakartamany as 349 employees remained. A sample of 72 people with technique StratifiedSample. Data were analyzed...
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PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PEMBERIAN KREDIT DI UNIT SIMPAN PINJAM SWAMITRA CABANG NUSUKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Banks are business entities that raise funds from the public in the form ofsavings and channel them to the public in the form of credit or other forms in orderto improve people's lives. In providing the credit necessary internal controls torealize an effective credit. The purpose of this study was to analyze the lendingprocedures and the effect of SPI on the provision of credit in USP Swamitra BranchNusukan. The data used in this study is qualitative data. The method of analysis inthis research...
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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. Th...
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