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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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Kota surakarta,
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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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ANALISIS KINERJA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN ECONOMIC VALUE ADDED DAN RETURN ON ASSETS Sophia Maranatha Hutapea, Rispantyo & Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 13 No 4 (2017): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Assessment of the performance of a company is a stage of job evaluation thatcan improve the quality of work. Every company has a quality standard to measurethe success of the company's performance. Similarly, four (4) cigarette sub-sectormanufacturing companies went public listed on the Stock Exchange that is PTGudang Garam, Tbk (GGRM), PT Hanjaya Mandala Sampoerna, Tbk (HMSP), PTBentoel International Investama, Tbk (RMBA), PT Wismilak Inti Mamur, Tbk(WIIM). The method used in this research is descriptive with quantitative approach,because it only describes the company's financial condition through quantitativecalculation Return On Asset (ROA) and Economic Value Added (EVA) concePT Thedata used in this study is secondary data. The results of this study indicate thataccording to the value of EVA WIIM is a company that has the best performancefrom 2013-2016 while for the value of ROA HMSP which has the best performance.In second order HMSP according to EVA and GGRM has good performanceaccording to ROA. In the third order based GGRM on the value of EVA and WIIMbased on ROA value. RMBA is a company that has a poor performance based on thevalue of EVA and ROA.Keywords: Company Performance, Economic Value Added, Return on Assets.
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015) Putri Lestari, Fadjar Harimurti & 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

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
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) Pypyt Tunjungsari, Dewi Saptantinah Puji Astuti & Djoko Kristianto
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 analyzing financial performance retail company listed on the indonesian stock (BEI) years 2014 - 2016 reviewed taking financial stability, external pressure, financial target, nature of industry and rationalization. The research is a case study in the new company retail to 2014 - 2016 who are enrolled in bei. Was used in the study samples from 18 company with by means of a method of sampling the sampling method of purposive. An instrument of analysis that was used in this research was simple linear regression analysis. The results of the study obtained the conclusion that: (1) a variable financial stability has not been affecting the financial statement fraud (2) a variable external pressure it has some positive effects to financial statement fraud (3) a variable financial target can have negative effects to financial statement fraud (4) a variable nature of industry influence to financial statement significant fraud (5) a variable rationalization influential in a negative way significant fraud to financial statement.Keywords: financial stability, external pressure, variable financial target, nature of industry, rationalization, financial statement fraud
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEPENINGGAL PENDIRI PERUSAHAAN (Studi Kasus pada PT Sri Rejeki Isman Tbk di Sukoharjo) Vita Agustina, Bambang Widarno Fadjar Harimurti
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 KECERDASAN INTELEKTUAL, PERILAKU BELAJAR, PERILAKU BUDAYA, DAN KEPERCAYAAN DIRI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Nur Faidah Asholihah, Rispantyo & Djoko Kristianto
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 LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONCIBILITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Ade Kurniawan, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
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
ANALISIS KONTRIBUSI, EFEKTIVITAS DAN PROYEKSI PENDAPATAN PERUSAHAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SRAGEN TAHUN 2012 – 2016 Devi Inggarwati, Suharno & 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

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
PENGARUH REPUTASI AUDITOR, KEPEMILIKAN PUBLIK, AUDIT TENURE, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING SECARA VOLUNTARY Elisa Fajar Rohmah, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
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 whether there is a positive and significant influence, auditor reputation, public ownership, audit tenure and audit delay on auditor switching. Types of data in this study are quantitative data. Data sources in the study is financial reports and audit reports company property and real estate which is listed on Indonesia Stock Exchange during the period 2012 - 2016 published on website BEI (www.idx.co.id). The population in this study as many as 49 companies, the sampling technique used purposive sampling that is 30 companies. The technique of data analysis is statistic description, multicolinearutate test and logistic regression. The result of the research shows that: auditor reputation no significant effect on auditor switching, public ownership have a significant effect on auditor switching, audit tenure have a significant effect on auditor switching, audit delay no significant effect on auditor switching. Keywords: Auditor reputation, public ownership, audit tenure, audit delay, auditor switching
PENGARUH TRANSPARANSI, AKUNTABILITAS, PENGAWASAN KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA (Studi Kasus di Desa Majenang Sukodono Sragen) Mayangsari Putri, Suharno & 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

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 KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN LAPORAN KEUANGAN Intan Kurniawati, Rispantyo Djoko Kristianto
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

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