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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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KONTRIBUSI TAMAN HIBURAN RAKYAT SRIWEDARI TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA PADA TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The aims of this research are to analyze the level of contributing accomplishment from Folk Amusement Park (THR) Sriwedari to Original Local Government Revenue (PAD) Surakarta city and to analyze the level of growth rate achievement on Folk Amusement Park (THR) Sriwedari in 2012 – 2016. This research uses a descriptive quantitative research. The research sources are the secondary and primary data. The techniques of collecting data are documentation, interview, and library research. The result...
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PENGARUH KUALITAS PELAYANAN, SANKSI, SIKAP FISKUS, KEMANFAATAN NPWP, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The objective of research was to analyze the significant effect of taxing service quality, taxing sanction, tax officer’s attitude, taxpayer registration number’s usefulness, and taxing socialization on taxpayers’ compliance. This research employed a case study conducted among employer taxpayers enlisted in KPP Pratama Sukoharjo. Data source consisted of primary and secondary ones. Meanwhile, technique of collecting data used was questionnaire. The sample of research consisted of 51 respon...
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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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ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytica...
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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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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock ex...
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ANALISIS KINERJA PERMODALAN KOPERASI LEMBAGA EKONOMI MASYARAKAT BADAN USAHA MILIK DESA KARANGLO TAWANGMANGU KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to determine the level of performance of the Capital Cooperative of the Community Economic Institution (LEM) of Village-Owned Enterprises (BUMDes) Karanglo, Tawangmangu District, viewed from the aspect of capital which includes the capital ratio of capital to capital and capital adequacy ratio (CAR) and aspects of cooperative identity. Which includes the Member Economic Promotion ratio (PEA), and the gross participation ratio. The scope of this research is Village O...
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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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