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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data an...
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Econ...
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ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth c...
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PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The financial performance of the company in this study is represented by Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO). This study aims to determine the effect of these four variables on stock prices in property and real estate companies listed on the IDX. Sample selection using purposive sampling technique and obtained a sample of 15 companies.The technique of data analysis done with the classical assumption and multiple linear regressio...
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Pengembangan Penuntun Praktikum Berbasis Inkuiri Terbimbing Materi Interaksi Makhluk Hidup pada Siswa MTs Darul Amin Palangka Raya
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The aim of this research was to develop a practical guide based on guided inquiry on the interaction material of living things. This type of research was Research and Development with the ADDIE development model (Analyze, Design, Development, Implement and Evaluation). Practicum guides were validated by 2 media experts and 2 material experts. The research was carried out until a small scale test with the research subjects were 5 grade students of MTs Darul Amin Palangkaraya. The results of the s...
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9 Sitasi
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive s...
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PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of litera...
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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account r...
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PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA (TAX ON LOCAL REVENUE IN SURAKARTA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study about Local Revenue. This study uses secondary data with a population of all reports on the realization of advertisement tax, parking tax, Land and Property Tax and Surakarta Local Revenue in 2013-2017. Sampling uses a purposive sampling method and the data analysis technique used is t test, F test, and test the coefficient of determination (R2). The results of this study for the t test show the results that the advertisement tax, parking tax, and the Land and Property Tax variables a...
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PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI, INTEGRITAS, DAN PEMAHAMAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada KAP di Jawa Tengah dan DIY)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta....
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