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Jurnal Akuntansi dan Sistem Teknologi Informasi Pusat Pengembangan Akuntansi Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta Jalan Gunung Kawi No. 40 Kadipiro, Banjarsari, Surakarta, Jawa Tengah
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INDONESIA
Jurnal Akuntansi dan Sistem Teknologi Informasi
Published by Universitas Slamet Riyadi
ISSN : 16937635     EISSN : 2655156x     DOI : 10.33061
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, International Economics and Trade Finance, Banking, Forensic Accounting Environmental Accounting Management Accounting Social Responsibility Accounting Budgeting Accounting Tax Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi" : 12 Documents clear
PENGARUH OPINION SHOPPING DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Fitria Nurhayati, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This studyaims to determine how the effecton opinion shopping, audit tenure of going concern audit opinion by size of the company as moderating. This research was conducted in sectors of banking listed in the Indonesia Stock Exchange (BEI) in the period of 2013 to 2016 using a sample of 25 companies. Samples were selected using purposive sampling method with a basic analisis using logistik regression and absolute different value. The samples used in the studywhere 25 of the companys with data obsevartion for 4 years. Based on the analysis results it is revealed that the opinion shopping and audit tenure doesn’t seet to affect towards the going concern opinion. Size of company weaken then the influence of the opinion shopping of the going concern audit opinion namun size of company can not influence audit tenure on going concern audit opinion.Keywords: Audit tenure, opinion shopping, size of company, going concern opinio
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEPENINGGAL PENDIRI PERUSAHAAN (Studi Kasus pada PT Sri Rejeki Isman Tbk di Sukoharjo) Fadjar Harimurti, Vita Agustina, Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the difference in financial performance after the founding of the company. Types of data used in this study are Qualitative Data and Quantitative Data. Sources of data used in this study obtained from annual financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange during the period 2011 - 2016 then analyzed by using the ratio of financial statements consisting of profitability ratios, liquidity ratios, and solvency. This research is descriptive research using case study method that compare company performance before and after death of company founder. The technique of data analysis using t-test of the corresponding sample. The result of research shows that: (1) profitability ratios consisting of ROA, ROE, earning power, and profit margin are no different, (2) liquidity ratio consisting of current ratio and acid test ratio there are difference, (3) solvency ratio of DR, and DER there is no difference. The ratio of profitability, liquidity and solvency when tested in parallel the results obtained there are differences.Keywords: Financial statements, financial ratios, financial performance
PENGARUH TRANSPARANSI, AKUNTABILITAS, PENGAWASAN KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA (Studi Kasus di Desa Majenang Sukodono Sragen) Bambang Widarno, Mayangsari Putri, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Purpose for this investigation is to test for transparency effect, accountability and village supervision of finance to performancevillage’s government.This research was conducted at Sukodono Majenang village government with all population was 4085. Types of data used are qualitative data and quantitative data while resource are in use primary data and secondary data. Sampling technique using proportional area random sampling that is as much 94 people. Data collection method was done by using questionnaire and technical analysis using multiple liner regression analysis.The results of the stuy concluded that: 1) Transparency has a positive and significant effect on the performance of the village government of Sukodono Sragen, 2) Accountability has a positive and significant effect on the performance of the village government of Sukodono Sragen, 3) Supervision of Village Finance has a positive and significant effect on the performance of the village government of Sukodono Sragen.Keywords: Transpareny, accountability, supervision, performance.
PENGARUH KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, PERILAKU BUDAYA, DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Djoko Kristianto, Nur Faidah Asholihah, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the specification of the influence of intellectual intelligence, learning behavior, cultural behavior and self-confidence to the level of understanding accounting Faculty of Economics Slamet Riyadi University, Islamic University of Batik and Setia Budi University Surakarta. The research was conducted by survey with population of students of Faculty of Economics Slamet Riyadi University, Batik Islamic University and Setia Budi Surakarta University class of 2014 with sampling technique using simple random sampling that is random sample selection type and sample number 35 students. Data collection techniques using questionnaires. Data analysis techniques using classical assumption test, descriptive statistics, linear regression analysis, F test, t test and coefficient of determination. Result of validity and reliability test known that valid and reliable questionnaires and from classical assumption test obtained result that free data multicolinearity, free autocorelasi, did not happened heteroscedasticity and distributed data norm. Intellectual intelligence, learning behavior and cultural behavior have no significant effect on the level of understanding of accounting, while self-confidence significantly affects the level of understanding of accounting. Keywords: Intellectual intelligence, learning behavior, cultural behavior, confidence and understanding of student accounting.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN LAPORAN KEUANGAN Djoko Kristianto, Intan Kurniawati, Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of the quality of human resources, utilization of information technology and accounting internal control system against reliability the financial report on the Agency's Revenue Management Asset and financial Area of the city of Surakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research is the Population in this research Revenue Agency financial management employees and assets of the Surakarta Area totalling 84 employees, the number of samples that used as many as 84 people, so this research is Census research. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that the quality of human resources, utilization of information technology and accounting internal control system a positive significant effect against the reliability the financial report on the Agency's Revenue Management Asset and financial Area of the city of Surakarta.Keywords: quality of human resources, utilization of information technology, accounting, internal control system, reliability financial statements
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Ade Kurniawan, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of leverage (DER) and liquidity (CR) on CSR (Corporate Social Responcibility) disclosure with institutional ownership as a moderating variable. This study uses quantitative data types derived from the annual report and company sustainability report published on the website of BEI (www.idx.co.id) and website of each company. The population in this study as many as 45 companies contained in the index LQ45 BEI , sampling technique using purposive sampling that is a number of 11 companies selected. Data analysis techniques used classical assumption test, multiple linear regression analysis, t test, f test, coefficient of determination and test the value of the absolute difference. The result of the research shows that: leverage (Debt Equity Ratio) has no significant influence on CSR disclosure, liquidity (Current Ratio) has significant influence on CSR disclosure, institutional ownership can significantly moderate leverage and liquidity influence to CSR disclosure. Keywords: Leverage, liquidity, institutional ownership, CSR
PENGARUH UKURAN PERUSAHAAN, LEVERAGES, SISTEM PENGENDALIAN INTERNAL, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Fadjar Harimurti, Putri Intan Prastiwi, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputationon audit delay with audit tenure as moderation variable. This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013 - 2016. The data source uses secondary data. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013 - 2016 accessed wih IDX websites www.idx.co.id. Sampling technique is purposive sampling with sample of researh is 10 companies. Data collection techniques use documentation metohd and literature review. Data analysis used multiple linear regression and absolute difference test. The results showed that company size has a not significant on audit delay, leverages has a not significant on audit delay, internal control system has a not significant, auditor’s reputation has a negatif significant on audit delay, audit tenure does moderate the auditor’s reputation effect on audit delay.Keywords: company size, leverages, internal control system, auditor’s reputation, audit tenure, audit delay
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015) Bambang Widarno, Putri Lestari, Fadjar Harimurti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study to determine the significance of the effect of structure corporate governance on financial statement integrity. This research is a case study in Indonesia Stock Exchange (BEI) year 2012 - 2015. Sources of data used are secondary data. A sample of 11 employees with purposive sampling. Methods of data collection used literature study. Data analysis techniques used multiple linear regression. The results show that independent commissioners, managerial ownership, institutional ownership, and audit committee have no significant effect on the integrity of financial statementsKeywords: independent commissioners, managerial ownership, institutional ownership, audit committees, financial statement integrity
ANALISIS KONTRIBUSI, EFEKTIVITAS DAN PROYEKSI PENDAPATAN PERUSAHAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SRAGEN TAHUN 2012 – 2016 Bambang Widarno, Devi Inggarwati, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the contribution, effectiveness and projection of company earnings to the local revenue in Sragen regency in 2012 - 2016. This research is a case study conducted in Sragen Regency in 2012 - 2016. Secondary data used in this research comes from BPPKAD Sragen regency, with research object at company area in Sragen regency. Analytical techniques used are contribution analysis, effectiveness analysis and projection analysis. The result of the analysis of the contribution of local company's revenue to the local revenue in Sragen Regency in 2012 - 2016 shows the average contribution rate of 3.31%, this means that the revenue contribution of regional companies to the local revenue is stated to contribute but not maximally because the percentage less than four percent. The effectiveness analysis concludes that the revenue of regional companies in 2012 - 2016 has an average effective rate of 100.49%, it indicates that the revenue of regional companies 2012 - 2016 can be said to be very effective because the percentage is more than one hundred percent. While the analysis of regional revenue trends and local revenue of Sragen regency from 2017 until 2021 has increased.Keywords: contribution, effectiveness, trend, regional company, local original income
ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI PENGANGGARAN DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Djoko Kristianto, Dwi Sapartiningsih, Suharno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 1 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of the competence of human resources, utilization of information technology, budgeting and monitoring participation against the accountability of the management of the village Fund at the Government Village in district Sumberlawang Kabupaten Sragen. Populations and samples in this study are all parties involved in the preparation of ABBDes at the Government village in sub-district of Sumberlawang Sragen district of 77 people, so this research is the study of the census. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a significant positive influence on the competence of the human resources management accountability against the village Fund. There is a significant positive influence on the utilization of information technology fund management accountability towards the village. There is a significant positive influence on participation in budgeting management accountability against the village Fund. There is a significant positive influence on the supervision of fund management accountability towards the village.Keywords: competence of human resources, utilization of information technology, budgeting participation, oversight, accountability of managing the village Fund.

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