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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 PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Ade Irma, Fitria; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) Wulandari, Wulandari; Puji Astuti, Dewi Saptantinah; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (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 due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. 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 study are all Auditors working in public accounting in the region of Surakarta and Yogyakarta. The number of samples in the study based on the number of questionnaires returned, i.e. as many as 47 respondents. Sampling techniques using acidental 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 and test of the absolute difference. The research results obtained conclusions that due professional care, competence, motivation and independence of Auditors Auditors significant positive effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta, while time budget significant negative pressure effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta.
PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Khoirul Hanif, Abdul Wahab; Wijayanti, Anita; Masitoh, Endang; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.
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 INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan Tahun 2013 – 2017) Sari, Dwi Mita; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

This research examines the effect of Intellectual Capital toward financial performance. Variables that are used Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on Return on Assets (ROA) and Market to Book Value (MB). The populations in this research are all of banking companies listed on Indonesia Stock Exchange in 2013-2017. The populations in this research are 43 banking companies with 28 samples of banking companies. Technique of collection data uses purposive sampling. Technique of analysis data uses multiple regression, by carrying out the previoustesting with descriptive tests and clasic assumption tests. The result of this research shows that HCE,SCE, and CEE variable simultaneously has a significant effect on ROA and MB. Partially HCE, SCEand CEE have a positive effect and significant on ROA. Whereas HCE has a negative effect and notsignificant on MB, SCE has a positive effect and not significant on MB and CEE has a negative effectand significant on MB.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2012 – 2017) Anissa, Nur; Kristianto, Djoko; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the automotive and components firm listed in Indonesia Stock Exchange. The factors wich analysised in this recearch are profitability, liquidity, company size, company age and audit opinion. The sample of this research is 12 automotive and componentfirms listed in Indonesia Stock Exchange period 2012 – 2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%. The result of this research identify that profitability and opinion audit positive significantly affect timelinessof financial reporting, where as liquidity, firm size and firm age not have anaffect to timeliness of financial reporting of the automotive and components firm listed in Indonesia Stock Exchange.
PENGARUH SURAT TEGURAN, SURAT PAKSA DAN SURAT PERINTAH MELAKSANAKAN PENYITAAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK PENGHASILAN ORANG PRIBADI Maisyaroh, Umul
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to analyze the effect of the Letter of Reprimand, Forced Letter and Order of Carrying Out Confiscation on the Disbursement of Personal Income Tax Arrears on Surakarta Primary KPP. The type of data used is secondary data with multiple linear regression analysis techniques. The partial test results show the significance value of the Reprimand Letter of 0,234 > 0,05 is not significant. Forced Letter amounting to 0,326 > 0,05 is not significant. A warrant carrying out seizure of 0,001 < 0,05 is significant. While the Simultaneous test results of 0,005 < 0,05 means the Letter of Reprimand, Forced Letter and Order of Carrying Out Seizures together affect the Disbursement of Personal Income Arrears in Surakarta KPP Pratama.
ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firdaus, Rizqi Romadhani Ati; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques use documentation. Data analysis techniques use Desciptive test and Post Hoc test.. The results of shows that there is a difference ROA, TATO, debt policy and dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS, DEBT EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Widayanti, Widayanti; Kristianto, Djoko; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
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Abstract

The purpose of this study was to know the effect of profitability, debt to equity ratio and firm size on earnings management in manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that were listed on the Indonesia Stock Exchange in 2016-2018. This type of research is an empirical study. The data source used in this study is secondary data. The study population is manufacturing companies in the basic industrial sector and chemical metal subsectors and the like that are listed on companies on the Stock Exchange for the period of 2016-2018. The sampling technique used purposive sampling with a sample of 13 companies. Data collection techniques used documentation. Data analysis techniques used multiple linear regression. The results showed that profitability has a positive and significant effect on earnings management. Debt to equity ratio has a positive and significant effect on earnings management. The firm size has an effect but is not significant on earnings management.

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