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PENGARUH COMPANY SIZE, RETURN ON ASSET, NET PROFIT MARGIN, FINANCIAL LEVERAGE DAN OPERATING PROFIT MARGIN TERHADAP PRAKTIK INCOME SMOOTHING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
This research purposed to analyze the effect of company size, return on asset, net profit margin, financial leverage and operating profit margin on income smoothing. This research uses purposive sampling method and obtain a sample of 32 manufactured 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) company size has negative and not significant influence on income smoothing...
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KINERJA KEUANGAN DAN RISIKO SISTEMATIS PERUSAHAAN MERGER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Purpose of this research were to determine financial performance and systematical risk of the merged companies. This research based on social research. Purposes sampling used to identify the research samples in which related or unrelated characteristic. Hypothesis of this research tested by statistical method. There were two kinds of samples in this research: (1) companies with related merger; (2) companies with unrelated merger. The research results stated that; (1) there was a significant diff...
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PENGARUH CITRA RESTORAN TERHADAP BEHAVIORAL INTENTIONS MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI (Survei Pada Pelanggan di Restoran Ayam Goreng Mbah Karto Sukoharjo)
Jurnal Ekonomi dan Kewirausahaan
Vol 15
, No 3
(2016)
The objective of the research are to analyses (1) effect of restaurant image to behavioral intentions, (2) effect of restaurant image to customer satisfaction, (3) effect customer satisfaction to behavioral intentions, (4) effect of restaurant image to behavioral intentions, through customer satisfaction as the mediating variable. Population on this research are all customer of restaurant Ayam Goreng Mbah Karto in Sukoharjo. The samples of this research consist of 100 respondent, taken with acci...
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Visualisasi Pohon Rentang Minimum Menggunakan Algoritma Kruskal dan Prim
Dinamik
Vol 21
, No 1
(2016)
Graf memuat objek titik dan objek garis yang menghubungkan titik. Properti penting yang dimilikioleh graf adalah arah dan bobot pada garis. Graf berbobot adalah graf yang setiap garis atau sisinya diberisebuah harga (bobot). Bobot ini dapat menyatakan jarak antara dua buah kota, biaya perjalanan, waktutempuh yang dibutuhkan, dan sebagainya.Penelitian ini melakukan analisa pada salah satu bentuk graf yaitu pohon, khususnya pada prosespenyusunan dan pembentukan pohon rentang minimum (minimum spann...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK INDIVIDU YANG MEMILIKI PEKERJAAN BEBAS (Studi pada UMKM di Semarang)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of quest...
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PENGARUH LUAS LAHAN, TENAGA KERJA, PENGGUNAAN BENIH, DAN PENGGUNAAN PUPUK TERHADAP PRODUKSI PADI DI JAWA TENGAH
Mediagro: journal of agricultural sciences
Vol 9
, No 1
(2015)
Paddy production is influenced by several factors, including land, labor, seed and fertilizer use. This study aims to determine the effect of production inputs (land, labor, seeds, and fertilizers) on rice production in Central Java. Secondary data from 35 regency in Central Java Province over the past five years have been analyzed to answer the research objectives. Analysis tool used is multiple regression with Coob-Douglas production function. The analysis showed that the independent variab...
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ANALSIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA USAHA MIKRO KECIL MENENGAH DI WILAYAH KOTA SEMARANG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampl...
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained...
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EVALUASI PELAKSANAAN MUSYAWARAH PERENCANAAN PEMBANGUNAN KABUPATEN BUTON TAHUN 2014
Jurnal Ilmu Administrasi Publik
Vol 2
, No 2
(2015)
Musrenbang an assessment of the most important results of theproposed program priorities of the community. Musrenbang is a forum toexpress the aspirations of the people, in the development process thatwill be implemented by the government. Musrenbang is the process ofadvancing every area ranging from rural/village, district,district/municipal, provincial and central.This study aims to determine the Musrenbang Buton 2014. This studyused a qualitative approach perspective. Qualitative research con...
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KUALITAS PELAYANAN PUBLIK PEMBUATAN KARTU TANDA PENDUDUK (KTP) DAN KARTU KELUARGA (KK) DI KANTOR KECAMATAN GONDANGREJO KABUPATEN KARANGANYAR
Jurnal Ilmu Administrasi Publik
Vol 2
, No 2
(2015)
This study aimed to describe the quality of public services of RecidentialIdentity Card (Kartu Tanda Penduduk - KTP) and Family Identity Card(Kartu Keluarga - KK). Research was conducted at the Sub-District Office ofGondangrejo Karanganyar Regency. In order to measure the quality ofpublic services of those two cards, theory of service standard of Mahmudiwas exercised. The method used is descriptive qualitative. Data wascollected using interview and documentation collecting techniques.Sampling me...
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