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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real est...
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PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kantor DPPKAD Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this study was to analyze the significance of the effect of internal control, understanding of financial accounting system and financial management partially or simultaneously to the quality of local government financial statements in Boyolali. The research method used survey method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. The population in this study were all employees in the office DPPKAD Boyolali as many as...
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EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN DENGAN PROGRAM IRIS MENGGUNAKAN PENDEKATAN METODE SYSTEM DEVELOPMENT LIFE CYCLE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to get information and analyze about the accounting information system of sales and cash receipts at Togamas Solo Book Store. The data analysis performed in this study using the method of the System Development Life Cycle (SDLC), while steps are identifying parts of the organization, activities and related documents in the revenue cycle, making the system documentation in the flowchart form, performance evaluation system, and proposed improvements system. This stu...
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PENGARUH LABA AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN PESERTA CORPORATE GOVERNANCE PERCEPTION INDEX
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Stock return was expected investor when invested. Investor must be rate of company that have a good performance so their return stock is high. Purpose of this study was to determine the effect of accounting earnings and good corporate governance on stock return of corporate governance perception index’s company. The study was conducted at listed company in corporate governance perception index and Indonesia Stock Exchange 2011-2014. Sample was determined by purposive sampling method, and found...
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PENGARUH KEMAMPUAN PENGGUNA SISTEM INFORMASI, KETERLIBATAN PENGGUNA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT BTPN AREA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This study aims to (1) analyze the effect the ability of users of information systems to the performance of the accounting information system (2) analyze the effect of the involvement of users of information systems to the performance of accounting information system (3) analyze the effect on the performance of top management support information system of accounting. This study used a sample of 102 employees of PT BTPN area of Surakarta taken by area probability sampling. Collecting data using q...
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PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using...
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PENGARUH PERSEPSI PENGETAHUAN PERATURAN PAJAK, SISTEM PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN KONDISI KEUANGAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN PADA WAJIB PAJAK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
Purpose of this research to knows the effect of knowledge and understanding of taxpayers, perception of the taxation system, pay taxes awareness, financial condition on willingness to pay. This study is a survey of taxpayers with free work include lawyers, doctors, notaries and entrepreneurs in the district of Sragen Karangmalang which number as many as 264 taxpayers. A sample of 66 taxpayers. The data source used primary data and secondary data. Data collection techniques used questionnaires an...
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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This research aims to analyse the effect of working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover rec...
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INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with ques...
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ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI KARYAWAN DJITOE SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
In this era of globalization, competition in the economy tends more and more strict. Likewise with the economic actors, especially cooperatives, especially on the financial performance of cooperatives that are required for rapid response in the decision to prevent the loss of profit opportunities exist or will otherwise incur losses for the cooperative. In connection with this, cooperatives must be more resilient in the face of change and competition that occurs in the environment the cooperativ...
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