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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 11 Documents
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Search results for , issue "Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi" : 11 Documents clear
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017) Hidayah, Liina Hasna; Astuti, Dewi Saptantinah Puji; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companies sampled in this study were 10 companies. The data collection method used is the documentation method. The technical analysis of the data used in this study is multiple linear regression. The results of this study indicate that the disclosure of economic performance partially does not affect financial performance in a positive direction, partial disclosure of environmental performance does not affect financial performance with negative direction, partial disclosure of social performance does not affect financial performance with positive direction and partial leverage significant effect on financial performance with negative direction. Simultaneously Sustainability Report disclosure and leverage have a significant effect on the company's financial performance
PENGARUH AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI YANG LISTING DI BURSA EFEK INDONESIA Sari, Devika Miranda
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study analyzes the influence of Audit Delay on audit quality with company size as moderating. This research was conducted at a Transportation company listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used in this study is secondary data. The research population is 28 companies by analyzing financial statements from 2014-2017 which are accessed by the BEI official website, www.idx.co.id. The sampling technique used was Purposive sampling technique with a sample of 112 companies. The data analysis tool uses Multiple Linear Regression. The research findings reveal that the audit delay variable is not affected by the audit quality variable, therefore the less likely the Audit Delay is, the better the audit quality. Research also shows that the size of the company has a partial effect on audit quality, the greater the size of the company, the better the level of audit quality. This study found that firm size does not moderate the relationship between audit delay variables and audit quality variables, but the size of the company influences audit quality, the size of the company in this study acts as an independent variable.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT PADA KANTOR PERTANAHAN KABUPATEN KARANGANYAR (Studi Kasus pada Kantor Pertanahan Kabupaten Karanganyar) Nisrina, Fildza Ainun; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): 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 physical evidence, reliability, responsiveness, assurance and empathy towards the satisfaction of society on the Land Office Karanganyar Regency. 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 community who came to the land Office Karanganyar Regency to take care of the exact number of certificate problem is unknown. The number of samples that used as many as 100 respondents, with sampling techniques using accidental sampling. 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 positive and significant influence of physical evidence against the satisfaction of the community. There is a positive and significant influence on reliability towards the satisfaction of the community. There is a positive and significant influence of responsiveness towards the satisfaction of the community. There is a positive and significant influence on security against the satisfaction of the community. There is a positive and significant influence of empathy towards the satisfaction of the community.
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada KPP Pratama Boyolali tahun 2013 – 2018) Jayanti, Zeny; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the effect of self assessment system and tax audit, in addition to knowing among the self assessment system and tax audit variables that were the dominant influence on value added tax receipts at KPP Pratama Boyolali. The type of data used is quantitative data. The data source used is secondary data. The entire population in this study were all PKP registered at KPP Pratama Boyolali with the sampling technique using purposive sampling method. The data collection technique in this study uses documentation. Data analysis techniques used, Classical Assumption Test, Multiple Linear Regression Analysis, t Test, F Test (Model Accuracy), and Determination Coefficient Test (R2). The results of this study indicate that the Self Assessment System and Tax Examination affect the value added tax revenue at KPP Pratama Boyolali. The results of the coefficient of determination (R2) is 0,221, this means that the contribution or influence given by the self assessment system variable and tax audit on the receipt of VAT is 22,1% while the remaining 77,9% is influenced by other variables outside the variables studied, Tax Collection, Issuance of Forced Letters, Exchange Rates, Inflation and so on.
PENGARUH KOMPOSISI PEMEGANG SAHAM DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Khotimah, Rina Khusnul; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

purpose ofthis research is to determine the effect of shareholder composition and capital strucutre on dividend policy.This research was conducted on manufacturing companies in the Indonesian Stock Exchange in 2014 – 2016. The population consisted of 145 companies and a sampel of 14 manufcturing campanies in the Indonesian Stock Exchange with purposive sampling technique. The independent variable in this research is dividend policy. Analysis technique using SPSS 21software. The results show that institusional share ownership variables, managerial ownershipand capital structure have a significant effect on dividend policy. Thevariables of public ownership have no significant eect on dividend policy.
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z- SCORE (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2014 – 2016) Defitria, Anla Dina; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of financial ratios on bankruptcy rates using the Altman z-score model. This research was conducted on real estate and property companies on the Indonesia Stock Exchange (IDX) in 2014 - 2016. The population consists of 31 companies and a sample of 31 real estate and property companies on the Indonesia Stock Exchange (IDX). The ratio used as an analysis tool is profitability ratio, liquidity, leverage, sales growth (sales growth). The analysis technique used is multiple linear regression analysis. Data was analyzed using SPSS version 21 software. The results showed that the variables of profitability, liquidity, leverage, and sales growth had a positive and significant effect on the level of bankruptcy.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia PeriodeTahun 2015 – 2017) Sulistyoningrum, Ratna
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the effect of CSR, profitability, company size and leverage against the tax aggressiveness of the manufacturing company listed on the Indonesia stock exchange in the period from 2015 to 2017. The population in this research is all manufacturing companies which amounted to 150 companies. Samples taken based on criteria and obtained 51 companies, so the samples research amounted 153 research data. The data analysis techniques is, descriptive test, classic assumption test, multiple linear regression, and hypothesis test. Based on the result of first hypothesis is negative relationship and not significant. The second is a negative relationship and significant. The third is a positive relationship and not significant. The fourth is a positive relationship and not significant effect against tax aggressiveness.
PENGARUH GENDER, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Universitas Islam Batik Surakarta) Wulandari, Wulandari; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research is meant to test the influence to the gender, ethically sensitivity, and the locus of control to the ethically behavior of the accounting students at University of Islam Batik Surakarta. Data retrieval is done by distributing questionnaires to 85 students majoring in accounting at The University of Islam Batik Surakarta. The sampling technique used was purposive sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no gender influence on ethical behavior of accounting students, ethical sensitivity and locus of control affect the ethical behavior of accounting students.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI TAHUN 2013 – 2017 (Studi Kasus pada Objek Wisata Waduk Gajah Mungkur Wonogiri) Ari Wibowo, Handika Rizka; Suharno, Suharno; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study is to analyze the effectiveness, efficiency and contribution of tourism retribution as a source of revenue for Wonogiri District's original revenue in 2013 - 2017 case studies on Gajah Mungkur Reservoir Wonogiri tourism object. This research is a case study conducted in Wonogiri Regency in 2013 - 2017. Secondary data used in this study came from the Dispora of Wonogiri Regency, with research objects on the Gajah Mungkur Wonogiri Reservoir. The analysis technique used is the analysis of effectiveness, efficiency and contribution. The results of the effectiveness analysis show that the receipt of tourism retribution in the Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be very effective because the percentage of effectiveness is 102,77% so it is more than 100%. These results indicate the realization of tourism retribution receipts in the Gajah Mungkur Wonogiri Reservoir can meet the targets set by the Wonogiri District Government. Efficiency analysis shows that the receipt of tourism levies in Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be efficient because the percentage is 19,25% which is located between 10% - 20%. This result shows that the average realization of tourism retribution in the Gajah Mungkur Reservoir can be used to cover the costs incurred for operational retribution by the UPTD Gajah Mungkur Wonogiri reservoir. While the contribution analysis shows the contribution of tourism retribution in the Gajah Mungkur Wonogiri reservoir in 2013 - 2017 is said to be very lacking because the percentage is 1,51% which is located between under 10%. The contribution of retribution from the tourism sector of the attraction of Gajah Mungkur Wonogiri Reservoir as a source of revenue for PAD is still small.
PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Windyasari, Natalia Kristiwi; Harimurti, Fadjar; Suharno, Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The data analysis tool uses Multiple Linear Regression. Based on the results of the study, the business strategy does not affect Tax Avoidance. The executive character variable does not affect Tax Avoidance. Company size variables have a significant positive effect on Tax Avoidance. Proobability Value F Test 0.006 < 0.05 means the selection of the right model. There is the influence of business strategy, executive character, size of the company on tax avoidance. The test results of the determination coefficient (R2) adjusted R2 is 0.229, which means that the influence of business strategy variables, executive character and firm size on tax avoidance is 22.9%.

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