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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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PENGARUH UKURAN PERUSAHAAN, LEVERAGES, SISTEM PENGENDALIAN INTERNAL, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Putri Intan Prastiwi, 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

The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputationon audit delay with audit tenure as moderation variable. This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013 - 2016. The data source uses secondary data. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013 - 2016 accessed wih IDX websites www.idx.co.id. Sampling technique is purposive sampling with sample of researh is 10 companies. Data collection techniques use documentation metohd and literature review. Data analysis used multiple linear regression and absolute difference test. The results showed that company size has a not significant on audit delay, leverages has a not significant on audit delay, internal control system has a not significant, auditor’s reputation has a negatif significant on audit delay, audit tenure does moderate the auditor’s reputation effect on audit delay.Keywords: company size, leverages, internal control system, auditor’s reputation, audit tenure, audit delay
ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI PENGANGGARAN DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Dwi Sapartiningsih, Suharno & 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 competence of human resources, utilization of information technology, budgeting and monitoring participation against the accountability of the management of the village Fund at the Government Village in district Sumberlawang Kabupaten Sragen. Populations and samples in this study are all parties involved in the preparation of ABBDes at the Government village in sub-district of Sumberlawang Sragen district of 77 people, so this research is the study of the census. 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 significant positive influence on the competence of the human resources management accountability against the village Fund. There is a significant positive influence on the utilization of information technology fund management accountability towards the village. There is a significant positive influence on participation in budgeting management accountability against the village Fund. There is a significant positive influence on the supervision of fund management accountability towards the village.Keywords: competence of human resources, utilization of information technology, budgeting participation, oversight, accountability of managing the village Fund.
PENGARUH OPINION SHOPPING DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fitria Nurhayati, 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 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
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN TAHUN 2012 – 2016 Handayani, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
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 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
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Anita Dyah Pamulatsih, Bambang Widarno & Suharno
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 1) to analyze the significance of the effect of accounting implementation on accountability of managerial performance, 2) to analyze the significance of the effect of accounting accountability application on employee work motivation 3) to analyze the significance of the effect of work motivation on managerial performance and 4) to analyze the effect of the application of accounting accountability to managerial performance with work motivation as intervening variable. The scope of the study is a survey of KJKS Bina Insan Mandiri Karanganyar employees. The population of 31 employees and the whole is used as a sample. Methods of data collection used questionnaires and literature study. Data analysis technique used path analysis. The results showed that the application of responsibility accounting and work motivation has a positive and significant effect on managerial performance. Implementation of accountancy accountability positive but not significant effect on employee motivation Work motivation does not mediate the effect of accounting implementation of accountability to managerial performance.Keywords: accountancy accountability, work motivation, managerial performance
ANALISIS PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD Kristian Fernando Irawan, Rispantyo & Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study tested the influence of audit experience, workload, skepticism, and professional independence against the ability of Auditors to detect fraud. This study used a survey of studies on public accounting Auditors on the city of Surakarta and Yogyakarta. The data type used is qualitative data and quantitative data, the source data used the primary data. The population in this research is the auditor who worked in public accounting in the region of Surakarta and Yogyakarta as much as 133 respondents. The sample in this research are all members of the population taken as a sample of the research, based on the number of questionnaires returned. The research sample is determined by random sampling techniques. Technique of data analysis used a classic assumption test, and multiple linear regression analysis. The results of the analysis of the data shows that: (1) auditing experience a positive effect against the ability of Auditors to detect fraud, (2) the negative effect of the workload against the ability of Auditors to detect fraud, (3) positive influential professional skepticism against the ability of Auditors to detect fraud, (4) a positive effect against the independence of the auditor's ability to detect fraud.Keywords: fraud, audit experience, workload, skepticism, independence.
ANALISIS PENERAPAN KEWAJIBAN PPH PASAL 23 PADA KOPERASI SUMBER KARYA DI WONOGIRI Ita Juniarti Saputri, Fadjar Harimurti & Suharno
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 research is to analyze income tax article 23 in calculation of deposit and reporting on Koperasi Sumber Karya. Another purpose of this research is to analyze tax compliance in Indonesia especially income tax article 23 because there is use withholding tax. This research use descriptive method to analyze application income tax article on Koperasi Sumber Karya. The data used document calculation of deposit and reporting in 2017. That results of the research are that taxpayers Koperasi Sumber Karya has performed the calculation of depositing and reporting well and true for income related to the use of property but not doing the use of services, Koperasi Sumber Karya not doing the calculation of depositing and reporting.Keywords: income tax article 23, calculation, depositing, reporting.
PENGARUH KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Canggih Nur Prihatningtyas, Rispantyo & Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 14 (2018): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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 PENGHARGAAN FINANSIAL, PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL DAN PERTIMBANGAN PASAR TERHADAP MINAT MAHASISWA BERKARIER MENJADI AKUNTAN PUBLIK Elga Dwiky Jaya, Dewi Saptantinah Puji Astuti & Fadjar Harimurti
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 research is to analyze the significance of the influence of financial awards, professional training professional recognition and consideration of students' career interests against the market into a public accounting on Accounting Student Faculty of Economics Sebelas Maret University 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 entire student accounting faculty of economic Sebelas Maret University Surakarta year 2014 force that already attended courses auditing auditing I, II and the application of the accounting review. The number of samples in the study based on the number of questionnaires returned, that as many as 74 respondents. 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 financial award, professional training, professional recognition and consideration of influential market significantly to variable i.e. interest student career became public accounting in college students accounting faculty of economic Sebelas Maret University Surakarta.Keywords: financial, professional training, professional recognition, market considerations, interests of students
PENGARUH KEPERCAYAAN DIRI, MOTIVASI BELAJAR, DAN LATAR BELAKANG PENDIDIKAN MENENGAH TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas Slamet Riyadi Surakarta) Putri Andini Indah Lestari, Rispantyo & Djoko Kristianto
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 analyze the influence of self-confidence on the understanding of accounting, learning motivation toward the understanding of accounting, and the background of secondary education to the understanding of accounting, as well as analyzing differences in understanding accounting by gender and background. This study uses case studies on accounting students at Slamet Riyadi University Surakarta. The population in this study are all students of accounting study program at Slamet Riyadi University Surakarta and sample of 76 students by using purposive sampling. Data were collected using questionnaires and data analysis techniques using multiple linear regression analysis and independent sample t-test. The results of the study concluded that: 1) There is a positive and significant influence of confidence on the understanding of accounting at Slamet Riyadi University Surakarta. 2) There is a positive and significant influence of learning motivation towards the understanding of accounting at Slamet Riyadi University Surakarta. 3) There is a positive and significant influence of secondary education background towards the understanding of accounting at Slamet Riyadi University Surakarta. 4) There is no difference in the understanding of accounting between male and female students. 5) There is no difference in the understanding of accounting between high school background and SM background.Keywords: self confidence, learning motivation, secondary education background, understanding of accounting.

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