Analisis Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik (Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta)

This study aims to to analyze fakctors that affects a student of accounting in the selection of these a career as by the public accountant. Said that there are five variables reaches as high as who was suspected to be affecting the selection of a career as by the public accountant, came out ahead financially award, the considerations being the fact labor market, work environment, social value and personality. The population of the study accounting this is a student the faculty of economics and business muhammadiyah university surakarta the 2013 and 2014 .In this research , of the receipt of the technique sampling uses the method the sampling method of convenience The research results show that award financial and the social values impact on career choice as public accountant. Meanwhile, consideration labor market, work environment, and personality not impact on career choice as public accountant Keywords: public accountant, financially award, the considerations being the fact labor market, work environment, social value, personalit

Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan, Likuiditas, Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016)

The purpose of this study was to determaine whether institutional ownership,leverage, firm size,liquidity, and profitability effect on earnings management. Population of this research is all of listed manufacturing firms in Indonesia Stock Exchange starting from 2014 until 2016. The sampling method use purposive sampling method. The samples used 267 companies. The analysis technique used is multiple linear regression analysis. The results show that leverage and profitability have effect on earnings management. While institustional ownership, likuidity, and firm size have no effect on earnings management

Pengaruh Kompetensi, Independesi, Tekanan Waktu, Pengalaman, Dan Etika Auditor Terhadap Kualitas Audit ( Studi pada Kantor Akuntan Publik di Jawa Tengah )

This study quantitative study that is specific to evaluate the relationship of competence, independence, time budged pressure, experience, and ethical of auditors to audit quality. This study was conducted by distribusing questionnaries to KAP in Central java. Sample in this study was 45 respondents from 8 KAP. Sampling technique this study using convenience sampling method. The hypothesis test using multiple linear regression with SPSS version 20. All variabel in this study were measured using Likert Scale.The results showed that all independent variables have an effect on audit quality. The test result obtained R2 values of 0,826 which means 82,6% of variables that effect the audit quality could be explained by the independent variables in this study, while the remaining 17,4% is explained by variables outside the model. T test result showed that all independent variables have on effect on audit quality

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan(Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

This study aims to analyze the effect of competence of human resources (SDM), implementation of internal control system (SPI), implementation of government accounting standards (SAP), implementation of regional financial accounting system (SAKD), and role of internal auditors to financial statement quality. The sample in this research is all employees who work on the financial/budget/treasury of the finance department at regional work units (SKPD) of Local Government Sukoharjo. The sampling technique used purposive sampling technique. The methods used in this research are: 1) Descriptive Statistical Test 2) Test Data Instrument (Test of Validity and Reliability Test) 3) Classic Assumption 2 Test (Normality Test, Multicollinearity Test, and Heteroskedasticity Test) 4) Multiple Regression Analysis 5) Hypothesis Test (t Test, F Test, and Coefficient of Determination). Based on the result of tests that have been done show that all items statement questionnaire used in this study valid and reliable. The results of the classical assumption test show that the distribution of normal data, there are no symptoms of multicolinearity and heteroscedasticity. The results of the F-test show that the independent variables used in this study (competence of SDM, implementation of SPI, implementation of SAP, implementation of SAKD and role of internal auditors) influence the financial statement quality. The result of determination coefficient test shows that independent variable can explain dependent variable equal to 75,2%, while the rest 24,8% influenced by other variable not used in this research. The result of t test shows that only competence of SDM, implementation of SAP, and implementation of SAKD variables have an effect on financial statement quality, while implementation of SPI, and role of internal auditors variables have no effect on financial statement quality. Keywords: SDM, SPI, SAP, SAKD, internal auditors, and financial statement quality

Pengaruh Total Quality Management, Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial(Studi Kasus pada Rumah Sakit Umum Daerah Sukoharjo)

The purpose of this study was to determine the influence of Total Quality Management on managerial performance, the performance measurement system on managerial performance and reward system on managerial performance The research was conducted at the General Hospital of Sukoharjo.This research uses descriptive quantitative approach, because the data in the form of numbers. The samples in this study using saturated sampling method. Samples in this study as many 45 managers. This test is used in this research is multiple linear regression analysis by SPSS v.21 program. The results of this study indicate that the Total Quality Management effect on managerial performance, the performance measurement system influence on managerial performance and reward system influence on managerial performance

Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendaalian Intern, Pemanfaatan Teknologi Informasi, Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Badan Keuangan Daerah Kabupaten Boyolali)

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan standar akuntansi pemerintah (SAP), kompetensi sumber daya manusia (SDM), penerapan sistem pengendalian intern (SPI), pemanfaatan teknologi informasi, dan komitmen organisasi terhadap kualitas laporan keuangan pemerintah daerah. Sampel dalam penelitian ini adalah seluruh pegawai yang bekerja pada badan keuangan (BKD) kabupaten boyolali. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini adalah: 1) Uji Statistik Deskriptif 2) Uji Kualitas Data (Uji Validitas dan Uji Reliabilitas) 3) Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, dan Uji Heteroskedastisitas) 4) Analisis Regresi Berganda 5) Uji Hipotesis (Uji F, Uji Koefisien Determinasi, dan Uji t). Berdasarkan hasil pengujian yang telah dilakukan menunjukkan bahwa seluruh item pernyataan kuesioner yang digunakan dalam penelitian ini valid dan reliabel. Hasil pengujian asumsi klasik menunjukkan bahwa data terdistribusi normal, tidak ada gejala multikolinearitas dan heteroskedastisitas. Hasil penelitian uji F menunjukkan bahwa variabel independen yang dipakai dalam penelitian ini (penerapan standar akuntansi pemerintah (SAP), kompetensi sumber daya manusia (SDM), penerapan sistem pengendalian intern (SPI), pemanfaatan teknologi informasi, dan komitmen organisasi) berpengaruh terhadap kualitas laporan keuangan. Hasil pengujian koefisien determinasi menunjukkan bahwa variabel independen dapat menjelaskan variabel dependen sebesar 39,0% dan sisanya 61,0% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Hasil pengujian uji t menunjukkan bahwa hanya variabel kompetensi SDM dan komitmen organisasi yang berpengaruh terhadap kualitas laporan keuangan, sedangkan variabel penerapan SAP, penerapan SPI, dan pemanfaata teknologi informasi tidak berpengaruh terhadap kualitas laporan keuangan

Pengaruh Independensi, Motivasi Auditor, Pengalaman Kerja, Objektivitas, Due Professional Care, Dan Akuntabilitas Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)

The purpose of this research is to analyze the influence of independence, auditor motivation, work experience, objectivity, due professional care, and accountability to audit quality. The sample in this study is the auditor who works in Public Accounting Firm (KAP) in Surakarta and Yogyakarta. Sampling technique using saturated sampling technique. The result shows that the independence and due professional care variables have an effect on audit quality, while the variables of auditor's motivation, work experience, objectivity and accountability have no effect on audit qualit

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (Studi Pada Rumah Sakit PKU Muhammadiyah Surakarta dan Rumah Sakit PKU Muhammadiyah Delanggu)

This study aims to analyze the effect of user ability, user involvement, top management support, training and education programs, and formalization of information systems development on the performance of accounting information systems. This research was conducted at Hospital of PKU Muhammadiyah Surakarta and Hospital of PKU Muhammadiyah Delanggu.Sampling technique used in this study by purposive sampling method with the number of samples of 60 respondents. Data analysis techniques using the classical assumption test is the normality test, multicollinearity test, heteroskedasitas test. Hypothesis testing using multiple linear regression analysis.The results showed that the user's ability and formalization of information system development had an effect on accounting information system performance, while user involvement, top management support, and training and education program had no effect on accounting information system performance

Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Profitabilitas Terhadap Waktu Penyampaian Laporan Keuangan Auditan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

This study aims to analyze the effect of auditor turnover, KAP reputation, audit opinion, audit committee and profitability to the time of submission of audited financial statements. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2014-2016. Sampling technique used in this study by purposive sampling method with the number of samples of 213 companies. Data analysis technique using classical assumption test that is normality test, multicolinierity test, heteroskedasitas test, and auto correlation test. Hypothesis testing using multiple linear regression analysis. The result of the research shows that the reputation of KAP affects the time of submission of audited financial statements, while the change of auditors, audit opinion, audit committee, profitability has no effect on the time of submission of audited financial statements

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan, Kepemilikan Manajerial, Dan Dewan Komisaris Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

The purpose of this study is to examine (1) influence of CSR to the firm value (2) influence of CSR to the firm value with firm size, managerial ownership, and board of commissioners as the moderating variable. The sample of this research is all of manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017 by using purposive sampling method. There are 154 companies which fulfilling criterion as this research sample. The analysis method of this research is using simple regression analysis and moderated regression analysis. The result of this research shows that (1) CSR disclosure affected to the firm value (2) firm size is able to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017 (3) managerial ownership is disable to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 20152017 (2) board of commissioners is able to moderate the relation of CSR to firm value in manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. Keywords: CSR, Firm Value, Firm Size, Managerial Ownership, Board of Commissioner