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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 872 Documents
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PENGARUH STRUKTUR SISTEM PENGENDALIAN INTERN TERHADAP KINERJA PERKREDITAN PADA BANK PERKREDITAN RAKYAT PD. BPR BKK BOYOLALI Muhammad Rofiq Sunarko, Mulyanti, Djoko Kristianto &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 4 (2016): 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 influence of the control environment, risk assessment, control activities, information and communication, and monitoring the credit performance on Rural Bank PD. BPR BKK Boyolali. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used primary data and secondary data. Data collection methods used documentation. Data analysis technique used to test the research instrument, the classical assumption test, multiple linear regression analysis, t-test, F and coefficient of determination. In conclusion: 1) There is a positive and significant effect of the control environment, risk assessment, control activities, information and communication, and monitoring of Rural Banks credit in PD. BPR BKK Boyolali. 2) There is significant influence control environment, risk assessment, control activities, information and communication, as well as the simultaneous monitoring of the performance of rural banks credit in PD. BPR BKK Boyolali.Keywords: control environment, risk assessment, control activities, information and communication, monitoring, credit performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Suharno, Ihwan Sunaryo, Bambang Widarno &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to: 1) Analyze the significance effect of corporate social responsibility on firm value 2) Analyze the significance effect of profitability on firm value and 3) Analyze the effect of corporate social responsibility on firm value with profitability are moderated. This type of research is an empirical study. The research population is a manufacturing company of the pharmaceutical sub-sector listed on Indonesia Stock Exchange Year 2013 – 2016. Samples of 8 companies with purposive sampling technique. The data source uses secondary data. Data collection techniques used documentation. Data analysis techniques use multiple linear regression and absolute difference test. The results showed that corporate social responsibility has a positive and significant effect on firm value. Profitability has a positive and significant effect on firm value. Profitability moderates the effect of corporate social responsibility on firm value.Keywords: corporate social responsibility, profitability, firm value
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
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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
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTAN Djoko Kristianto, Ida Siti Mudrikah, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of research to examine the influence of Profession Perception, Career Motivation, Economic Motivation, Quality Motivation and Cost of Education on Student Interest Participate in Accounting Profession Education partially. This research use survey method, student population of Faculty of Economics of Private University at Solo accredited B. Sampling technique using judgment sampling and Sampling Quota, got sample of student of Economic Faculty of Slamet Riyadi University (UNISRI) and Setia Budi University (USB) and Tunas Pembangunan University (UTP), so that the sample as many as 95 students, because UTP can not be done research so that only students UNISRI and USB who become the research sample. The analysis technique used multiple linear regression analysis, t test, F test, and Coefficient of Determination. The results of the research are Perception Profession, Career Motivation, Economic Motivation, Motivation of Quality have significant influence to the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB) and Education Cost has no significant effect on the Interest of Following PPAk Universitas Slamet Riyadi (UNISRI) and Setia Budi University (USB).Keywords: Professional Perception, Career Motivation, Economic Motivation, Quality Motivation, Education Cost, Interest Following PPAk.
PENGARUH KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Djoko Kristianto, Canggih Nur Prihatningtyas, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

Company, profit growthThe purpose of this study to analyze: 1) the significance of the effect of environmental uncertainty on managerial performance. 2) significance of the effect of decentralization on managerial performance and 3) to analyze the significance of the effect of management accounting system on managerial performance. This research is a survey on employee of PDAM Kota Surakarta which has authority with amount of 47 employees and the whole is used as research sample.. Data collection techniques used questionnaires and literature study. Data analysis techniques use multiple linear regression, t test, F test and coefficient of determination. The result of the research shows that environmental uncertainty has positive and significant effeect to the managerial performance of PDAM Kota Surakarta. Decentralization has a positive and significant effect on the managerial performance of PDAM Kota Surakarta. Management accounting system has a positive and significant effect on the managerial performance of PDAM Kota Surakarta.Keywords: environmental uncertainty, decentralization, management accounting system, managerial 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
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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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA Djoko Kristantianto, Anissa Kezia Damayanti, Rispantyo &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14, No 2 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The result of this research shows that: (1) Locus Of Control has positive and not significant effect on auditor performance, (2) Auditor Professionalism has positive and significant influence to auditor performance, (3) The leadership style take effect positive and significant to the auditor's performance, (4) Organizational Commitment take effect negative and not significant on auditor's performance, (5) Professional Ethics take effect negative and not significant on auditor performance.Keywords: Locus of control, Auditor professionalism, Leadership style, Organizational commitment, Professional ethics, Auditor performance
PENGARUH KEPEMILIKAN PUBLIK, LIKUIDITAS, KOMITE AUDIT, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Fadjar Harimurti, Antyanta Wahyu Hendiyantyo, Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The financial statements are records of corporate financial information during an accounting period that can be used to describe a company's performance. Companies that go public have an obligation to deliver audited financial statements in a timely manner.This study aims to analyze the factors that affect the timeliness of the delivery of financial statements. These factors are public ownership, liquidity, audit committee, and reputation of public accounting firm.This research is a survey research on 39 manufacturing companies of special industrial sector listed on Indonesia Stock Exchange (IDX) period 2015 and 2016. Quantitative data type and data collection technique using secondary data. Sampling technique with purposive sampling. Hypothesis test using logistic regression analysis.The result of logistic regression analysis shows that public ownership, liquidity, audit committee, and reputation of public accountant firm have effect but insignificant effect on the timeliness of financial reporting at various industry manufacturing companies listed on Indonesia Stock Exchange in 2015 and 2016.Keywords: timeliness of financial statement submission, public ownership, liquidity, audit committee, KAP reputation.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2012 – 2016 Fadjar Harimurti, Handayani, Dewi Saptantinah Puji Astuti &
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The Purpose of this Study is to analyze the effect of corporate social responbility and Firm value to profitability. The population of this study are all Islamic Banks registered in the Financial Services Authority. The sampling technique used in this study using non-random sample technique is using purposive sampling method with a sample of 6 Islamic banking. The analysis tool used in this study is multiple regression analysis. Analytical techniques in the form of statistical test F which shows whether all independent variables have a joint influence on the dependent variable and statistical test t which shows whether the partially independent variables have an influence on the dependent variable. The results of this study show that together (silmutan) disclosure of CSR and firm value have a significant influence on profitablitas company. Partially disclosure of CSR has a significant positive effect on profitability while firm value has no significant effect to profitability of company.Keywords: disclosure of CSR, firm value, profitability

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