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PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax ad...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampl...
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ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedz...
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ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure, opportunity, rationalization, competence, and arrogance.Testing of the pentagon fraud risk elements uses proxy variables, namely financialstability, external pressure, ineffective monitoring, nature of industry, change inauditor, change in director,...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The...
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ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statem...
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI PEMODERASI (Studi Kasus pada OPD Kabupaten Wonogiri)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to determine the effect of human resource competencies onthe quality of local government financial reports and the influence of internalcontrol systems in moderating the relationship between human resourcecompetencies on the qualiy of local government financial statements in OPDWonogiri Regency. This research is a quantitative study using primary data. Thesampling technique uses purposive sampling technique. Data analysis techniqueused is simple linear regression with moderating...
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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliabil...
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ANALISIS PENGARUH KOMITMEN ORGANISASI, PENGELOLAAN KEUANGAN DAERAH DAN KINERJA APARATUR TERHADAP GOOD GOVERNANCE (Survey pada Aparatur Pemerintah Daerah Kabupaten Wonogiri)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in this research is quantitative data, the data source used isprimary data. The population in this study were all local government officials inWonogiri district. The number of samples in this study were 102 respondents. Thesampling technique used purposiv...
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PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption...
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