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PERSEPSI MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SLAMET RIYADI SURAKARTA TERHADAP MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine how perceptions of accounting students ofUniversity Slamet Riyadi Surakarta (UNISRI)) against the election of a career as apublic accountant.The results of this study indicate that simultaneous factor financialrewards, professional training, social values, work environment, labor marketconsiderations, personality, and professional recognition has a significant influenceon the selection of a career as a public accountant by accounting students at theUniversity Slamet...
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PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Sh...
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PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Budget on local government organizations related to their use in determiningthe amount of the portion of the funds to finance programs and activities from fundsbelonging to the people. The use of funds belonging to the people in the public sectorbudget formulation requires that the drafters of the budget should focus on thewelfare of society. The purpose of this study was to analyze the significance of theeffects of participatory budgeting and management accounting systemcharacteristics the perf...
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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. Th...
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ANALISIS RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT INKA MADIUN
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine whether there is significant influencebetween (1) Business Risk and Firm Size to Profitability, (2) Business Risk,Firm Size, and Profitability to Capital Structure, and whether Profitabilitymediates Business Risk and Firm Size at PT INKA Madiun.This researchused secondary data obtained from financial reports of PT INKA Madiun from2003 to 2015 presented in rupiah. Data analysis technique used is PathAnalysis with classical assumption test, t test, F test and Determ...
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ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The study aims to analyze the influence of budget participation,budgettargetclarity, accounting control, reporting system, decentralisation,functional supervision and organisation culture to ward the localgovermentsfinancial performanceaccountability of Karanganyar.Testinghypothesis in this research use the regressionanalysis with ttest, Ftest anddeterminationcoeficient (R2). The population in this study is the structuralemployees of regional work unit in Karanganyar. The sampling method ismulti...
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PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, DAN PROFESIONALISME TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the effect of leadership,organizational culture, professionalism and work satisfaction to employeeperformance. The others to knows work satisfaction are moderated effect ofleadership, organizational culture and professionalism to employee performancein the Mental Hospital of Central Java Provincial Government Owned. Thepopulation of as many as 1,382 employees. Samples taken as many as 10% ofthe population with cluster random sampling method so that a samp...
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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the significance effect ofcurrent ratio, debt to equity ratio, total asset turnover, net profit margin andsize of the company profit growth. This type of research is empirical researchin the pharmaceutical sub-sector manufacturing companies listed inIndonesia Stock Exchange 2011-2015. A sample of 8 companies with totalsampling technique. Data collection technique used documentation.Mechanical analysis using multiple linear regression analysis. The results...
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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, IKLIM ORGANISASI DAN STRES KERJA TERHADAP KEPUASAN KERJA PERAWAT DI RUMAH SAKIT JIWA DAERAH SURAKARTA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research is conducted to analysis the effect of: Transformationalleadership style to the satisfaction work nurse, organisastion climate to thesatisfaction work nurse, work stress to the satisfaction work nurse, whichvariable which most dominant influence the satisfaction work nurse.Thepopulation is entire nurse at Rumah Sakit Jiwa Daerah (RSJD) Surakarta asmany as 225 nurses. The sample is taking by purposive sampling, as manyas 80 nurses. The technique of gathering the data is using questi...
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PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study are to: 1) analyze effect of size on profitability2) analyze effect of debt to equity ratio on probability. 3) analyze effect of sizeon firm value 4) analyze effect of debt to equity ratio on firm value 5) analyzeeffect of profitability on firm value 6) to analyze the effect of size on firm valuewith profitability as intervening variable 7) analyze the effect of debt to equityratio on firm value with profitability as intervening variable This type ofresearch is empirica...
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