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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN SERTIFIKASI PROFESI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to find out whether quality motivation, career motivation and economic motivation affect the students' participation in the Accounting Professional Certification Examination. This study uses quantitative methods. The sampling technique in this study with non-probability sampling method with purposive sampling technique, by determining the number of respondents 100 of the total population of 439 undergraduate students of the Faculty of Economics Accounting Study Progr...
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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris: Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to determine whether there is a partial influence Profitability, Company Size and Laverage to Company Value. The population in this study is a banking company listed on the Indonesia Stock Exchange (IDX) that has been audited and continuously publish financial statements for five periods. Technique of sampling this research use purposive sampling, hence obtained sample of research counted 31 company for every year, so that data obtained as 124 observation data. Data analysis tech...
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PENGARUH KOMPETENSI KARYAWAN, DUKUNGAN TOP MANAJEMEN, DAN PENDIDIKAN DAN PELATIHAN TERHADAP PEMANFAATAN SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN PERPAJAKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to determine and analyze the influence of employee competence, top management support and education and training on the utilization of accounting information systems in tax reporting. Sampling method using purposive sampling method. Respondents sampled in this study amounted to 98 employees. Data analysis methods used in this research are: 1) instrument test (validity and reliability test), 2) classical assumption test (normality test, heteroscedasticity, multicollinearity, and a...
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PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT Telkom Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to examine the effect of Total Quality Management, performance measurement system, and reward system of the managerial performance. The object of this study is PT Telkom Surakarta. Sample in this study as much as 72. The technique of collecting data is done by the spread of questionairre. The result of this study use F test show Total Quality Management, performance measurement system, and reward system simultaneously effect to managerial performance. The result t test show Total...
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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET, LIKUIDITAS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this study is to determine whether profitability, asset growth, liquidity, asset structure and sales growth have an influence on the capital structure of the food and beverage manufacturing sector listed on the Indonesia Stock Exchange for the period 2012 – 2016. This study uses a type of quantitative data derived from annual reports which are published on the IDX website (www.idx.co.id) and the website of each company. The population in this study were 16 companies contained in...
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ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM PENGRAJIN KAYU BATIK DESA WISATA BOBUNG KABUPATEN GUNUNGKIDUL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
Accounting information can help MSMEs in making economic decisions in order to achieve business success. This study aims to find out the level of use of operating information, management accounting information, and financial accounting information on MSME batik wood craftsmen in the bobung tourism village, patuk sub-district, gunungkidul district. This type of research is a case study. Data obtained by questionnaire and interview techniques. The data analysis technique used by the author is a de...
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY YANG DIMODERASI OLEH PROFITABILITAS PADA PERUSAHAAN SUB MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
This research aims to know the factors that affect the audit delay are moderated by the profitability of the company in the automotive and manufacturing of components sub listed in Indonesia stock exchange year 2013 – 2017. Method of determination of the sample using a purposive sampling by the number of samples that used as many as 35 of the financial statements. The results of the testing show that the size of the company, the auditor's opinion, the size of the hood, the operating loss, prof...
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PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PEMAKAI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to analyze the effect of information technology, user technical capabilities, top management support and task complexity on the performance of accounting information systems. This type of research is a survey of employees of PT. PLN (Persero) APJ Surakarta. The research population was 30 people and the whole was used as a research sample with population research techniques. Data collection techniques used questionnaires. Data analysis techniques used multiple linear...
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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS DAN RASIO UTANG TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FARMASI DI BEI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
This research was conducted aiming to find out the influence of the structure of assets, profitability, liquidity and capital structure debt ratios on pharmaceutical companies in BEI 2013 - 2017 period. This research is quantitative research are causal associative. Samples were taken using a purposive sampling technique. Sample company used in this study as many as 7 companies in 5 periods of as much as 35, while there are outlier data is 1, so the sample research as much as 34 samples. Data ana...
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PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, KEBIJAKAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The aim of this research is to analyze tax socialization, taxpayer awareness, tax policy, and tax penalty towards individual taxpayer compliance. The research uses quantitative data. The data source uses primary data. The data collecting technique uses questionnaires. The sampling technique uses accidental sampling and samples of 100 respondents. The data analysis techniques are classical assumption test, multiple linear regression analysis, F test, t test, and coefficient of determination test....
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