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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 873 Documents
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PENGARUH INFORMASI AKUNTANSI TERHADAP KINERJA MANAJER (Studi Empiris pada Manajer Koperasi se-Eks Karesidenan Surakarta) Sutanto, Eko Madyo; -, Rosita -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This research was designed to examine empirically about the influence of accounting information to manager performance. This research is expected that it will give advantage to the development of behavior accounting and management accounting. Besides it contributes for the cooperative about factors that influence of manager performance and the impulse of research in the field management accounting in the future. Cooperative manager in the Surakarta regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with quationer usage from respondent. Data were analyzed by using Structural Equation Model (SEM) with program Smart PLS (Partial Least Square). The result of hypothesis that have been proposed are not accepted; there is no influence of accounting information to manager performance in Cooperative at eks-Karesidenan Surakarta.   Keywords: Accounting Information, Cooperative Manager Performance, Partial Least Square
ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA Pramesti, Hernawati -; Dananti, Kristyana -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result of descriptive statistical analysis average of audit delay happened 68,32 days. Regression analysis in multivariate with F test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP, level of solvability joinly influential significant to audit delay. Result of t-test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP doesn't have an effect on parsially to audit delay, only variable level of solvability that is parsially had an effect on significant to audit delay. Keywords: Audit Delay, Profitability, Solvability
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC Prijanto, Tulus -; Widianingsih, Yuni Pristiwati Noer
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the voluntary disclosure level. Keywords: voluntary disclosure, leverage, percents of public stocks and age of company.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Kusumawardhani, Indra -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size negatively affect earnings management. Keywords: Corporate Governance, institutional ownership, managerial ownership, firm size, earnings management.
EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU Wulandari, Mei -; Kristianto, Djoko -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is a form of survey, the research carried out by studying and reviewing the situation or problem in a research object. In this study, the authors take an object of research at PT. Batik Danar Hadi of Surakarta. The type of data being used is qualitative data and quantitative data. Sources of data using primary data and secondary data. Data collection techniques used interviews, questionnaires, and documentation. Data analysis techniques with a qualitative descriptive analysis technique to compare theory with practice. The results of this study indicate that the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta. Systems and procedures for the purchase of raw materials applied by PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. Keywords: Internal Control Systems, Procedures, Accounting Information Systems
ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI Widyaningrum, Triyana -; Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for large and medium scale enterprises. For it is necessary to study how banks can establish policies to ensure the debtor to manage natural resources and the environment well, especially for small businesses Micro.   Keywords: Machiavellian, Ethics, Ethical Attitudes, Erating A, Dan Erating B.
OWNERSHIP RETENTION, KOMISARIS INDEPENDEN, PROPRIETARY COST, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS IPO Sari, Ririk Yunita Hendry Kusworo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The first aim of this paper is to look for the possible determinants of the intellectual capital disclosure policy of Indonesian IPOs by relating the content of their prospectuses to ownership retention and independent commissioner. The second aim of this paper is to examine the truth that proprietary cost affects relationship between ownership retention and intellectual capital disclosure, in which proprietary cost was used as a moderating variable. The main result is that ownership retention play a major role in the intellectual capital disclosure policy of firms. Ownership retention has been found positively and significantly affected on intellectual capital disclosure. Inversely, no significant effect was found for independent commissioner. Finally, the result also showed no significant effect of proprietary cost moderating variable on relation between ownership retention and intellectual capital disclosure, leading to H3 rejection. Keywords: intellectual capital disclosure, ownership retention, independent commissioner, proprietary cost, prospectus.
ANALISIS KOMPARATIF PERSEPSI GURU SEKOLAH MENENGAH ATAS TERHADAP PROFESI AKUNTAN PUBLIK DAN PROFESI LAINNYA Marjani, Sri -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The purpose of this research is to know the perception of high school teacher (SMA) against the profession of public accountant comparable to other professions, medical profession and advocate. This research data are derived from primary data. The population in this research is high school teachers in Surakarta. The sampling technique with the purposive sampling are guidance counseling teachers and class guardian. The statistical methods used to test the research hypothesis is descriptive analysis, T-test and ANOVA. The results of this research show that high school teacher perception of the profession of public accountant is lower than the medical profession but higher than the profession of advocate. There is no difference in the perception of high school teacher’s profession of public accountant and the other professions, medical profession and advocate based on gender. There is no difference in the perception of high school teacher’s profession of public accountant and the other professions based on experience. Keywords: perception, high school teacher, public accountant.
DETERMINAN PRESTASI AKADEMIK MAHASISWA KELAS PENGANTAR BISNIS Wijaya, Anggita Langgeng; Amah, Nik -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
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Abstract

ABSTRACT This research tests the determinant academic performance for a sample of fundamental business class. The determinant consist degree of class participation, gender, studying time and part time work as predictor of academic performance. Population of this research is all of new student at first semester from accounting education department at IKIP PGRI Madiun. In this study, sample consist 109 students from three fundamental business class. Hypothesis test of this research uses multiple regression analysis. Classical assumption test and test of normality also use in this research. The results show that: class participation positively affects on student academic performance; gender negatively affects on student academic performance; studying time had no affects on student academic performance; part time work had no affects on student academic performance.   Keywords: class participation, gender, studying time, part time work, student performance.
ANALISIS KEBANGKRUTAN PERUSAHAAN BERBASIS LAPORAN ARUS KAS PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA Prabowo, Puput Hariyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The aims of this research is to examines the companies financial condition about using bankruptcy analysis based cash flow statement model with theories from Bhandary and Rajesh (2013). As for the components of the ratio-ratio model of bancrupty analysis based cash flow statement is the operating cash flow divided by current liabilities ratio, the cash flow coverage of interest ratio, the operating cash flow margin ratio, the operating cash flow return on tottal assets ratio, the earning quality ratio, quick ratio or acid test ratio, the 3 year sales growth ratio. The population in this research is the wholesale sub sector company listed on the Indonesia stock exchange. Methods of sampling used is purposive sampling. The sample in this study is 26 wholesale sub sector company listed on the Indonesia stock exchange in 2011 up to the year 2013. Methods of analysis in this study i.e. by doing the calculations using the bankruptcy analysis based cash flow statement method. The calculations show that there is no company that went bankrupt in the future, there are 14 companies that get into negative grey area, 9 companies get into positive grey area and 3 companies predicted would not be bankrupt in the future. Keywords: bankruptcy analysis, cash flow, Indonesian stock exchange and Wholesale company.

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