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PENGUNGKAPAN AKUNTANSI, KEPEMILIKAN KONSENTRASI, HARMONISASI AKUNTANSI, DAN KOMITE AUDIT TERHADAP KUALITAS LABA Wijayati, Ratih; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, kepemilikan akuntansi, dan komite audit terhadap kualitas laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dari tahun 2007 sampai tahun 2011. Berdasarkan pengumpulan sampel dengan menggunakan purposive sampling diperoleh sampel sebanyak 40 perusahaan, sehingga jumlah sampel selama 5 tahun sebanyak 200 perusahaan. Penelitian ini menggunakan regresi berganda dengan aplikasi program SPSS for Windows 17.0. Hasil penelitian ini menunjukkan bahwa variabel independen pengungkapan akuntansi, kepemilikan akuntansi, dan harmonisasi akuntansi tidak berpengaruh terhadap kualitas laba,sedangkan variabel komite audit memiliki pengaruh positif terhadap kualitas laba. Nilai koefi sien didalam penelitian ini adalah 0,011 yaitu masing-masing variabel memberikan kontribusi 1,1% terhadap perusahaan.
TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, INDEPENDENSI, PENGETAHUAN, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan menguji tekanan kepatuhan, kompleksitas tugas, kemandirian, pengetahuan dan pengalaman auditor dalam efek parsial dan secara simultan pada penilaian yang dibuat oleh auditor. Melalui metode sampling teknik purposive sampling, CAC 19 di Semarang, Surakarta, dan Yogyakarta hanya 12 perusahaan yang bersedia untuk mengisi kuesioner. Penelitian ini menggunakan pengolahan data dengan SPSS 12, dengan pengujian regresi, pengujian hipotesis menggunakan uji t, uji F, dan uji R Square di mana disimpulkan H1, H2 dan H5 diterima, sedangkan variabel indenpendensi dan pengetahuan memiliki nilai signifi kansi p-value> 0,5, H3 dan H5 tidak diterima. Hasil uji F menunjukkan ada efek simultan antara variabel dependen dan independen. Hasil pengujian menunjukkan bahwa nilai R Square sebesar 0,253. Hasil menunjukkan bahwa variabel audit judgment dijelaskan oleh variabel independen sebesar 25,3%,sedangkan sisanya sebesar 74,7% dijelaskan oleh variabel lain di luar model penelitian ini.
KONTRIBUSI PEDAGANG KAKI LIMA MAKANAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) ; STUDI KASUS DI KOTA MAGELANG Khikmah, Siti Noor; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to know the influence education and training, management capital, income for natural regional income. This Education and training population are PKL in Magelang City. This research of sample as much 61 PKL and that can researched as much 54 respondent used with the method of convinience sampling. The result of the study denied one and two hypothesis, and the archieved of third hypothesis. The result has shows that studying and training don't effect management capital, management capital don't effect for income, while income is effected for natural regional income.
ANALISIS TRACER STUDY PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG Purwantini, Anissa Hakim; Yuliani, Nur Laila; Muhdiyanto, Muhdiyanto
Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i1.2133

Abstract

Penelitian ini bertujuan untuk mengidentifikasi profil pekerjaan lulusan yang meliputi kesesuaian pekerjan dengan bidang studi, masa tunggu lulusan, motivasi bekerja, gaji yang diterima dan lama masa studi mahasiswa. Sampel yang digunakan sebanyak 81 alumni yang diambil dengan metode snowball sampling. Hasil analisis statistik menunjukkan bahwa 85% pekerjaan lulusan telah relevan dengan bidang studi yang ditempuh selama kuliah dengan jenis pekerjaan di sektor jasa. Masa tunggu lulusan relatif singkat yaitu 40% dari jumlah lulusan mendapatkan pekerjaan pertama dalam kurun waktu 2 bulan setelah wisuda. Motivasi bekerja lulusan didominasi oleh faktor gaji dengan gaji pertama yang didapatkan sekitar Rp1.000.000,00-Rp2.000.000,00. Masa studi lulusan sebesar 48% berada pada rentang 5-6 tahun. Hasil tracer study ini digunakan sebagai bahan evaluasi pengembangan kualitas sistem pendidikan khususnya di Prodi Akuntansi FEB UMMagelang sehingga dapat menciptakan lulusan yang berdaya saing di era globalisasi ini.
DETERMINAN KETERTARIKAN MAHASISWA DALAM MEMULAI KARIRMENJADI MARKETING PROFESIONAL Listianto, Aris; Prasetya, Dimas Tri; Putri, Dila Ratnasari Catur; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2613

Abstract

This study aims to analyze the level of management students' interest in choosing acareer as a marketing professional. The main encouragement of this research is caused by theempirical study about the difficulty of finding work with limited employment, many peopleput aside work to become marketing, in other words marketing is not become a priority.Whereas, we know that marketing is the first step in starting a career in a company, becausemarketing is the spearhead of the company in introducing products to consumers. The sampleof this research consisted of 200 management students in sixth semester and managementstudents in eight semester who had taken marketing management courses. Based on theresults and discussion of this research, it can be concluded that self efficacy and technologyenvironment have a positive effect on students' interest in starting a career into marketing.While risk management, motivation, locus of control, and the social & cultural environmentdo not affect students' interest in starting a career into marketing.
CONTRIBUTION OF BALKONDES "SAKA PITU" AS A SUPPORTER OF BOROBUDUR KSPN IN INCREASING ECONOMY OF TEGALARUM Cholisna, Siti Li; Setyaningrum, Dewi; Kumala, Faizah; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v17i2.2730

Abstract

This research is motivated by the existence of the establishment of the Village Economic Center (BALKONDES) which was initiated by the Ministry of SOEs in 2016 to overcome economic development in Borobudur District. The "Saka Pitu" Balkondes located in Tegalarum Village is the 18th Balkondes out of a total of 19 Balkondes. Balkondes "Saka Pitu" as a supporter of the Borobudur National Tourism Strategic Area (KSPN) and to support the campaign to support Balkondes "Saka Pitu" to promote the Tegalarum community. The sample of this study was 20 informants from Tegalarum residents who were taken based on the Convenience Sampling method. The results of the study announced the contribution of Balkondes "Saka Pitu" as a supporter of the Borobudur National Tourism Strategic Area (KSPN), starting Tegalarum Village to become a tourism village and opening up employment opportunities for the surrounding community. While the influence of Balkondes "Saka Pitu" on improving Tegalarum community in general has not yet had an optimal effect.
Peran etika audit dalam determinan kualitas audit di kantor akuntan publik Daerah Istimewa Yogyakarta Khikmah, Siti Noor; Erlina, Devi; Yuliani, Nur Laila
Borobudur Accounting Review Vol 5 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.13481

Abstract

Audit quality is a description of audit practices and results based on auditing standards and quality control standards, which is a measure of the implementation of an auditor's duties and responsibilities. This research examines the influence of competence, independence, professionalism, and leadership style on audit quality with audit ethics as a moderating variable. The population of this study is auditors who work at KAP DIY. The sampling technique in this research uses a purposive sampling method, and the data type used is primary. The selected sample was 6 KAPs or 38 respondents based on specified criteria. Statistical analysis in this research uses moderated regression analysis. The research results show that competence, independence, professionalism, and leadership style do not affect audit quality. Audit ethics cannot moderate the influence of the relationship between competence, independence, professionalism, and leadership style on audit quality.