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PENGARUH TINGKAT EKONOMI, PENGETAHUAN PAJAK DAN KEPERCAYAAN MASYARAKAT TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DENGAN KONTROL PETUGAS DESA SEBAGAI VARIABEL MODERATING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
This research aims to know the factors that influence tax payer compliance Land and buildings in District of Sumberlawang, by a factor of economic level, tax knowledge and public trust with the control officer rural/urban villages as a moderating variable. The object of this research in district of sumberlawang. The respondents in this study a number of 100 tax payers with sampling technique using Accidental Random Sampling. This research is quantitative research using primary data collection te...
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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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EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI BOLA PLASTIK PADA CV EKA JAYA SAKTI PLASINDO DI KABUPATEN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
The purpose of this study was to Evaluate the calculation of cost of production in the CV Eka Jaya Sakti Plasindo and evaluate the profit-loss calculation in the CV Eka Jaya Sakti Plasindo this study using case studies conducted on the owners and employees of the company plastic ball CV Eka Jaya Sakti Plasindo Boyolali district. The data needed is a general description of firms plastic ball CV Eka Jaya Sakti Plasindo respondents about the recording of transactions, cost accounting, and human res...
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PENGARUH COMPANY SIZE, RETURN ON ASSET, NET PROFIT MARGIN, TOTAL DEBT TO TOTAL ASSET DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
The purpose of this research is to analyze the significance of the influence of the size of the company, return on assets, net profit margin, total debt to total assets and debt to equity ratio partially or simultaneously against income smoothing on corporate real estate and property in the Indonesia stock exchange. Analyze the dominant variables that affect income smoothing on corporate real estate and property in the Indonesia stock exchange. This research uses a correlation study approach. Th...
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PENGARUH DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
The purpose of this research is to analyze the effect of equalization funds and shopping areas against financial performance with the original area as variable income moderation at the district/city of Central Java province in the period 2010 – 2013. This study uses census study approach. The population in this research is the whole district/city of Central Java province by as much as 35 district/municipality which consists of 29 Counties and six cities. The number of samples in this study is...
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PENGARUH CURRENT RATIO, WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER DAN PROFIT MARGIN TERHADAP PERUBAHAN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Purpose of this research to knows the effect of the current ratio, working capital to total assets, debt to equity ratio, total asset turnover, and net profit margin to earnings changes. The population are trading company at sub-sector trading of the goods production period of 2011 – 2013 with a sample of 16 companies. Data collection techniques used documentation. Data were analyzed used multiple linear regression analysis and, coefficient determination test, test and test T F. The results sh...
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ANALISIS PENGARUH DANA PIHAK KETIGA, TINGKAT SUKU BUNGA KREDIT, DAN TINGKAT INFLASI TERHADAP PENYALURAN KREDIT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Bank is one of the financial institution having a major role in the world economy in the middle of a financial institution as financial intermediary between surplus unit and the deficit unit. One of the efforts of bank is credit. And this amount of credit in the character of an institution such as bank intermediation the surplus unit and the deficit unit. The source of fund from public and this should be distributed to people in form of credits. The background of this research is to analyze the...
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PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Financial performance is an important thing for the company, since the banking business is a business of trust, then the bank must be able to demonstrate its credibility so that more people are transacting in the bank. One effort to improve public confidence is through increased profitability, the higher profitability of the bank, the better the company's financial performance. The study population was banking companies listed on the Stock Exchange in 2011 – 2013. Samples were taken by purposi...
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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 REWARD TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI (Studi Pada Karyawan PT Bank Central Asia Tbk. Cabang Utama Surakarta)
Jurnal Ekonomi dan Kewirausahaan
Vol 15
, No 3
(2016)
This research aims to analyses (1) significance effect of reward on employee job satisfaction (2) significance effect of reward on employee motivation (3) significance effect of motivation on employee job satisfaction (4) the effect of reward on employee job satisfaction, through motivation as the mediating variable. The location of this research at PT Bank Central Asia Tbk Main Branch in Surakarta. This research using samples of 100 employee with proportional random sampling technique. Data col...
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