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Menampilkan 151–156 dari 156 artikel
PENGARUH PENGENDALIAN INTERNAL, KEPUASAN KERJA, MORALITAS MANAJEMEN, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2015)
This study was aimed at discovering the perception of the financial workers in DPPKA’s in Surakarta regency about the effect of the internal control, job satisfaction, morality of management, and organization’s ethnic culture on the tendency of accounting fraud in DPPKAD Surakarta. This study was conducted with DPPKAs of the Surakarta, as one of the implementing lamenting of the region’s government in the form of office. The sampling technique used was census sampling. The sample consisted...
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PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 1
(2014)
The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of t...
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ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result...
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ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for lar...
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SEBUAH TINJAUAN EMPIRIS TERHADAP PROFITABILITAS, PELUANG INVESTASI KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN LEVERAGE
Jurnal Ekonomi dan Kewirausahaan
Vol 11
, No 2
(2012)
ABSTRACT Profitability is the net result of various policies and decisions of investors in capital markets. The higher portion of funds available to finance operations and investment opportunities that come from retained earnings then the level of leverage of the smaller companies. A company that has a high investment opportunity, will try to fill it by using the retained earnings of the company. If the investment exceeds retained earnings, closed with funds derived from debt so that the level o...
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