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PENGARUH LAYANAN BIMBINGAN SOSIAL DENGAN TEKNIK PERMAINAN TERHADAP SIKAP KERJASAMA SISWA KELAS X IPA 3 DI MAN 1 SURAKARTA TAHUN PELAJARAN 2017/2018
MEDI KONS
Vol 4
, No 2
(2019)
Penelitian ini bertujuan untuk mengetahui ada tidaknya Pengaruh Layanan Bimbingan Sosialdengan Teknik Permainan terhadap Sikap Kerjasama Siswa Kelas X IPA 3 MAN 1 SurakartaTahun Pelajaran 2017/2018.Penelitian ini merupakan penelitian kuantitatif eksperimental. Populasi dalam penelitian iniadalah siswa kelas X IPA 3 MAN 1 Surakarta Tahun Pelajaran 2017/2018 yang berjumlah 26siswa. Sedangkan yang digunakan sebagai sampel dalam penelitian ini adalah seluruh siswakelas X IPA 3 MAN 1 Surakarta Tahun...
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PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is analyzing financial performance retail company listed on the indonesian stock (BEI) years 2014 - 2016 reviewed taking financial stability, external pressure, financial target, nature of industry and rationalization. The research is a case study in the new company retail to 2014 - 2016 who are enrolled in bei. Was used in the study samples from 18 company with by means of a method of sampling the sampling method of purposive. An instrument of analysis that was used...
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PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the effect of leverage (DER) and liquidity (CR) on CSR (Corporate Social Responcibility) disclosure with institutional ownership as a moderating variable. This study uses quantitative data types derived from the annual report and company sustainability report published on the website of BEI (www.idx.co.id) and website of each company. The population in this study as many as 45 companies contained in the index LQ45 BEI , sampling technique using purposive sampling tha...
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PENGARUH REPUTASI AUDITOR, KEPEMILIKAN PUBLIK, AUDIT TENURE, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING SECARA VOLUNTARY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to analyze whether there is a positive and significant influence, auditor reputation, public ownership, audit tenure and audit delay on auditor switching. Types of data in this study are quantitative data. Data sources in the study is financial reports and audit reports company property and real estate which is listed on Indonesia Stock Exchange during the period 2012 - 2016 published on website BEI (www.idx.co.id). The population in this study as many as 49 companies, the sampli...
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PENGARUH UKURAN PERUSAHAAN, LEVERAGES, SISTEM PENGENDALIAN INTERNAL, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputationon audit delay with audit tenure as moderation variable. This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013 - 2016. The data source uses secondary data. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013 - 2016 accessed wih IDX websites www.idx.co.i...
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ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI PENGANGGARAN DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this research is to analyze the significance of the influence of the competence of human resources, utilization of information technology, budgeting and monitoring participation against the accountability of the management of the village Fund at the Government Village in district Sumberlawang Kabupaten Sragen. Populations and samples in this study are all parties involved in the preparation of ABBDes at the Government village in sub-district of Sumberlawang Sragen district of 77 p...
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PENGARUH OPINION SHOPPING DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This studyaims to determine how the effecton opinion shopping, audit tenure of going concern audit opinion by size of the company as moderating. This research was conducted in sectors of banking listed in the Indonesia Stock Exchange (BEI) in the period of 2013 to 2016 using a sample of 25 companies. Samples were selected using purposive sampling method with a basic analisis using logistik regression and absolute different value. The samples used in the studywhere 25 of the companys with data ob...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The Purpose of this Study is to analyze the effect of corporate social responbility and Firm value to profitability. The population of this study are all Islamic Banks registered in the Financial Services Authority. The sampling technique used in this study using non-random sample technique is using purposive sampling method with a sample of 6 Islamic banking. The analysis tool used in this study is multiple regression analysis. Analytical techniques in the form of statistical test F which shows...
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ANALISIS PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
This study tested the influence of audit experience, workload, skepticism, and professional independence against the ability of Auditors to detect fraud. This study used a survey of studies on public accounting Auditors on the city of Surakarta and Yogyakarta. The data type used is qualitative data and quantitative data, the source data used the primary data. The population in this research is the auditor who worked in public accounting in the region of Surakarta and Yogyakarta as much as 133 re...
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ANALISIS PENERAPAN KEWAJIBAN PPH PASAL 23 PADA KOPERASI SUMBER KARYA DI WONOGIRI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
(2019)
The purpose of this research is to analyze income tax article 23 in calculation of deposit and reporting on Koperasi Sumber Karya. Another purpose of this research is to analyze tax compliance in Indonesia especially income tax article 23 because there is use withholding tax. This research use descriptive method to analyze application income tax article on Koperasi Sumber Karya. The data used document calculation of deposit and reporting in 2017. That results of the research are that taxpayers K...
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