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PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL , TINDAKAN SUPERVISI, DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Sulastiningsih Sulastiningsih; Intan Ayu Candra
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN STUDI DI INSPEKTORAT KABUPATEN WONOSOBO Sulastiningsih Sulastiningsih; Agus Susilo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to determine the influence factors of supervisor work experience, supervisor independency, supervisor objectivity, integrity and competencies supervisor on the quality of the inspection results in Wonosobo regency Inspectorate. Population of this research was overall of Supervisor Officers, Auditors Functional Officers (PFA), P2UPD functional and technical staff who has been certified auditor functional. Population number of this research is 31 people, and all in the sample. Data collection method using by questionnaires. To test the quality of data used validity and reliability testing. Test results declared valid and reliable. After the classical assumption, namely normality test, multicollinearity and heteroskedasticity test revealed that linear multiple regression model enabled for predict the effect of work experience, independency, objectivity, integrity and competencies of inspectors against to quality of the audit results. Regression equation is : Y = -3.235 + 0.074X1+ 0.210X2+ 0.259X3+ 0.205X4+ 0.338X5. The results by testing the overall model obtained F value of 203.465 with a significance probability is 0.000. F value of 203.465 is greater than the F table (2.60), and the significance value 0.000 is less than the probability value of 0.05. Thus, work experience, independency, objectivity, integrity and competencies, has significantly affect simultaneously against the quality of test results. The results t-test obtained t-test value is greater than t-table for five independent variables, so the partial variable: work experience, independency, objectivity, integrity and competencies has significantly influences against the quality of inspection results.

PENGUKURAN KINERJA BERBASISVALUE FOR MONEY STUDI PADA SMP NEGERI 2 BANJARNEGARA Sulastiningsih Sulastiningsih; Ida Sulistyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 1 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19%, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100%, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19%, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.

PENGARUH LOAN TO DEPOSIT RATIO , NON PERFORMING LOAN , DAN PERTUMBUHAN DANA PIHAK KETIGA, TERHADAP PROFITABILITAS PERBANKAN Siti Endarwati; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Profitability is the ability of banks to earn profit through the use of owned assets.The high profitability indicates that good bank performance. This study aims toexamine the effect of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL),and Third Party Fund Growth (DPK) toward profitability measured by Return onAssets (ROA) in Bank Pembangunan Daerah. The study took 25 BankPembangunan Daerah throughout Indonesia in 2013-2017. The data analysistechnique in this research used multilinear regression. The result of the studyshowed that DPK growth has no effect on ROA. LDR has positive significanteffect on ROA. Meanwhile NPL has negative significant effect on ROA.

ANALISIS PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER), PRICE TO BOOK VALUE (PBV), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM Linda Avishadewi; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to analyze the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Price to Book Value (PBV), and Earning Per Share (EPS) partially and simultaneously to stock returns. The type of data used is secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and the companyâ€™s official website. The population that used in this study were LQ-45 companies listed on the Indonesia Stock Exchange for the period 2015-2019. The samples are picked from 25 companies chosen by purposive sampling method. Data collection use documentation techniques on the companyâ€™s annual financial statements and company stock prices. The data analysis technique used is a multiple linear regression analysis. The result of this study shows that ROE has a negative and significant effect on stock returns, DER has a positive and significant effect on stock returns, PBV has a positive and significant effect on stock returns, and EPS has a positive and significant effect on stock returns. The simultaneously result show that ROE, DER, PBV, and EPS have a significant effect on stock returns.

ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Elva Triani; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The company's capital structure in implementing funding decisions that result in capital uses funds from internal and external sources of the company. The company's external funds come from debt while internal funds come from the equity side such as retained earnings, own capital, common stock and preferred stock. Several factors are considered capable of influencing the capital structure such as: profitability, sales growth, asset structure, and non-debt tax shield. This study aims to analyze the effect of profitability, sales growth, asset structure, and non-debt tax shield on the capital structure of manufacturing companies in the Miscellaneous Industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This type of research uses quantitative research that uses numerical data or numbers. The research object used in this study is the Miscellaneous Industry which was listed on the Indonesia Stock Exchange (IDX) in 2014-2019, which amounted to 18 companies. The type of data used in this study is the type of secondary data with the method of documentation. The results of the research data test showed that: 1) Testing the first hypothesis of the study found no effect of profitability (X1) on the company's capital structure. 2) Testing the second hypothesis of the study obtained a significance smaller than the level of a = 5%. So it can be decided that in accordance with the research hypothesis, the asset structure (X2) has an influence on the company's capital structure. 3) Testing the third hypothesis in this study obtained a significance level smaller than a = 5%. So it can be decided that sales growth (X3) has an influence on the company's capital structure. 4) Testing the fourth hypothesis of this study obtained a significance level greater than a = 5%. So it can be decided that the non-debt tax shield (X4) has no effect on changes in the company's capital structure.

PENGARUH EFISIENSI MODAL KERJA, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS BADAN USAHA MILIK DAERAH (BUMD) KOTA MAGELANG PERIODE 2015 - 2018 Papang Permadi Prasetyo; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to analyze the effect of working capital efficiency, company size and growth opportunity on the profitability of BUMD Kota Magelang in the 2015-2018 period. The aspects examined are working capital efficiency, company size and growth opportunity for profitability. This research is a descriptive analysis research. The population in this study was 6 BUMD. The data used are secondary data in the form of annual financial statements published by each bank. Data were analyzed using descriptive statistics, linear regression analysis, t test, F test and coefficient of determination. The results of this study indicate that: 1) The variable efficiency of working capital and growth opportunity does not affect profitability; 2) Company size variable has positive and significant effect on profitability; 3) Together working capital efficiency, company size and growth opportunity affect profitability. The magnitude of the effect of working capital efficiency, company size and growth opportunity on profitability is 53,8%, while the remaining 46,2% is influenced by other variables not observed in this study.

Analisis Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah (PAD) Kota Yogyakarta Tahun 2017 – 2021 Anggun Indah Linda; Sulastiningsih Sulastiningsih
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.3746

Dampak positif pengalihan pajak, penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) yang semula menjadi pajak pusat dimana pemerintah daerah hanya menerima bagi hasil pajak, saat ini hasil dari penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) sepenuhnya diterima oleh Pemerintah Kabupaten/Kota. Hal ini menguntungkan bagi Pemerintah Daerah Kota/Kabupaten yang pertumbuhan usaha propertinya tinggi, potensi inilah yang dimanfaatkan oleh Kota Yogyakarta dalam pajak Bea Perolehan Hak Atas Tanah dan Bangunan agar berjalan dengan efektif dan dapat meningkatkan pendapatan pajak yang menjadi salah satu sumber Pendapatan Asli Daerah. Dalam hal ini efektivitas dan kontribusi penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Kota Yogyakarta Tahun 2017 – 2021 belum dianalisis dan diukur secara akurat. Metode yang digunakan dalam penelitian ini deskriptif kuantitatif. Hasil penelitian ini menunjukkan rata-rata tingkat efektivitas Bea Perolehan Hak Atas Tanah dan Bangunan Kota Yogyakarta tahun 2017-2021 adalah 136,25% dengan kriteria sangat efektif dan rata-rata kontribusi Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah Kota Yogyakarta Tahun 2017-2021 adalah 12,30% dengan kriteria kurang. Pemerintah Kota Yogyakarta perlu adanya layanan BPHTB Online di Era digitalisasi seperti sekarang ini karena sampai saat ini Wajib Pajak harus antri datang ke loket dan pembayaran BPHTB hanya bisa dilakukan di BPD DIY Cabang Balaikota Timoho. Menetapkan secara jelas dalam penentuan target BPHTB serta mekanisme pelaksaaan yang dituangkan dalam peraturan atau keputusan Walikota sehingga dapat dijadikan alat ukur yang pasti dalam menentukan besaran target penerimaan. Kata Kunci: Bea Perolehan Hak Atas Tanah dan Bangunan, Pendapatan Asli Daerah

PENGARUH TOTAL ASET DAN BAGI HASIL PERBANKAN TERHADAP VOLUME DANA PIHAK KETIGA (DPK) PADA BANK UMUM SYARIAH Selamat Riauwanto; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 6 No. 2 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i2.19

This study aims to analyze and determine the effects partially and simultaneously from internal banking factors in the form of: Total Assets and Banking profit sharing for Third Party Funds at Banks Sharia General. This research method used multiple linear regression analysis with the help of Eviews 8 software which is used to test the effect of independent variables in the form of Total Assets and Profit Sharing on the volume of Third Party Funds (DPK) in Islamic Commercial Banks. The sample of this study was 10 Islamic Commercial Banks, so that there were 50 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on F Test, the independent variable had an effect on DPK, indicated by the F value of 46.08032 and the significance of 0.000000 as a whole the independent variable was able to explain the effect of 82.14%. While based on the partial t test, it showed that Total Assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile profit sharing does not affect Third Party Fund Volume.

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD: (STUDI KASUS PADA PT. MADUBARU) Dina Fitrianingrum; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.76

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again.

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