Faktor-Faktor Yang Berpengaruh Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh beberapa karakteristik utama perusahaan terhadap luas pengungkapan sukarela oleh perusahaan, diantaranya faktor ukuran perusahaan, komisaris independen, profitabilitas, likuiditas, dan leverage. Metode pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling. Populasi dalam penelitian ini adalah perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 sedangkan sampel yang digunakan sebanyak 31 perusahaan dengan periode waktu 3 tahun, sehingga total data sebanyak 93 laporan tahunan, kemudian terdapat 2 data yang termasuk outlier sehigga harus dikeluarkan dari sampel penelitian, sehingga total data penelitian yang digunakan dalam penelitian ini sebanyak 91 laporan tahunan. Metode analisis data yang digunakan adalah regresi linear berganda Hasil penelitian adalah ukuran perusahaan, komisaris independen, profitabilitas dan likuiditas tidak berpengaruh terhadap luas pengungkapan sukarela, sedangkan variabel leverage berpengaruh terhadap luas pengungkapan sukarela. Kata kunci: Pengungkapan Sukarela, Ukuran Perusahaan, Komisaris Independen, Profitabilitas, Likuiditas, Dan Leverag

STRATEGI PENGEMBANGAN KOMODITAS STUDI TENTANG BUDAYA EKONOMI DI KALANGAN PENGUSAHA BATIK LAWEYAN

Batik is an Indonesian national culture that receives recognition from UNESCO as world cultural heritage. The village ofbatik Laweyan became the center of the oldest and traditional batik industry in Indonesia. Batik Laweyan survive because of its efforts to develop a solid economic culture and adaptive characteristic of village communities who work on royal batik Laweyan Pajang and as a batik merchant. Keywords: Cultural economics, Strategy Entrepreneur, Fashion Laweyan Batik merupakan ciri khas budaya bangsa Indonesia yang mendapat pengakuan dari UNESCO sebagai warisan budaya dunia. Kampung batik Laweyan merupakan kampung batik tertua dan menjadi pusat industri batik tradisional di Indonesia. Batik Laweyan bertahan karena berhasil mengembangkan suatu kultur ekonomi yang solid dan adaptif. Ciri khas komunitas kampung batik Laweyan dari mulai kerajaan Pajang sampai sekarang sebagai pedagang batik.. Kata kunci: Budaya ekonomi, Strategi Pengusaha, Batik Laweya

STRATEGI PENGEMBANGAN KOMODITAS STUDI TENTANG BUDAYA EKONOMI DI KALANGAN PENGUSAHA BATIK LAWEYAN

BatikisanIndonesiannationalculturethatreceivesrecognitionfromUNESCOasworldculturalheritage.The villageofbatikLaweyanbecamethecenteroftheoldestandtraditionalbatikindustryinIndonesia.BatikLaweyan survivebecauseofitseffortstodevelopasolideconomiccultureandadaptivecharacteristicofvillagecommunities whoworkonroyalbatikLaweyanPajangandasabatikmerchant

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Kantor Akuntan Publik Kota Surakarta Dan Semarang

This research purpose to analyze the effect of the independence, objectivity, knowledge, work experience, integrity, audit etic, and skepticism professional auditors on audit quality. The population used in this research is all of auditors who worked on the CPAs Office in Surakarta and Semarang city. This research use convenience nonrandom sampling in carry out sample selection. The data used in this research is primary data and data collection was performed using a questionnaire. The total sample collected as many as 35 questionnaire. Test statistic used is multiple linear regression test. The result of this research find type of the independence, objectivity, knowledge, work experience, audit etic, and skepticism professional auditors are related significant influence with audit quality. While integrity isn’t relead significant influence with audit quality

Analisis Faktor - Faktor Yang Mepengaruhi Kinerja Pengguna Sistem Informasi Akuntansi Pada Bank Konvensional (StudiEmpiris di KabupatenWonogiri)

Intention of this research is to analyse and test influence of top management support, involvement of consumer of accountancy information system, system development formalization, and ability of technique of personal have an effect on to accountancy information system at conventional bankin Sub-province of Wonogiri. This research use quantitative method by using obtained primary data of questioner. Population in this research is entire public bank employees in Sub-province region of Wongiri. Sampel in this research is employees using accountancy information system computerized and ready to be made by responder. Method gathering of sampel use technique of purposive random sampling. used analyzer cover validity test and test of reliabilities, test of normality, test of multikolinierities, test of heteroskedastisities, test of doubled linear regression, test of F, coefficient test of determinasi R2, and test of t. Pursuant to result of data analysis can be concluded that top management support variable have an effect on to accountancy information system, because tcount (2,327) > ttable (2,028) with the level of significant equal to 0,026 ttable (2,028) with the level of significantequal to 0,002 ttable (2,028) with value of significantequal to 0,000 ttable (2,028) with the level of significantequal to 0,000 Ftable (2,63) with its value it equal to 0,000 at the level of significant0,05 hence can be concluded that as a whole independent variables have an effect on by simultan to accountancy information system. Adjusted R2 equal to its 0,520 meaning of top management support, involvement of consumer of accountancy information system, system development formalization, and ability of technique of personal can explain accountancy information system variabilitas equal to 52%. Keyword:Top Management Support, Involvement of Consumer of Accountancy Information System, System Development Formalization, Ability of Technique of Personal andAccountancy Information Syste

Pengaruh Sektor Pariwisata, Produk Domestik Regional Bruto (Pdrb), Tingkat Investasi Dan Jumlah Penduduk Terhadap Peningkatan Pendapatan Asli Daerah (Pad) Tahun 2010-2014 (Studi Kasus Kabupaten/Kota Eks Karesidenan Surakarta)

Intention of this research is to know and analyses influence of tourism sector, gross regional of domestic product (PDRB), investment level, amount of resident to make-up of earnings of area genuine (PAD) inex region of Karesidenan Surakarta. This research use quantitative method by using data of secondary obtained of statistical center body (BPS) and also relevant institutions. Population in this research is all sub-province/city of ex region of Karesidenan Surakarta. Amount of sample in this research is seven of area during five year. Method gathering of sample used purposive sampling technique. Used analyzer which covering of normality test, multycolinierity test, heteroskedastisity test, doubled linear regression analyses, F test, determinescoefficient of R2 test, and t test. Pursuant to result of data analysis can be concluded that tourism sector variable do not have an effect on to earnings of area genuine, because tcalculated (- 1,185) (0,05). While gross regional of domestic product variable have an effect on to earnings of area genuine, because tcalculated (2,569) > ttable (2,045) with level of significant equal to 0,015 < (0,05). Then at mount investment level variable have an effect on to earnings of area genuine, because tcalculated (2,561) > ttable (2,045) with level of significant equal to 0,016 < (0,05). Hereinafter the amount of resident have an effect on to earnings of area genuine, because tcalculated (- 2,371) >ttable (2,045) with level of significant equal to 0,041 < (0,05). And so it is with test accuracy of model (simultan) show result of statistical test of distribution of Fcalculated> Ftable that is 21,216 > 2,55 with value probability smaller than level of significance research of 5%, that is equal to 0,000. Adjusted R2 equal to its 0,704 meaning of tourism sector, gross regional of domestic product, investment level and resident amount can explain earnings of area genuine variability equal to 70,4%

Pengaruh Kepemimpinan, Kompensasi, Motivasi Kerja, Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Trans Retail Indonesia (Carrefour) Pabelan Solo)

This study aims to determine the effect of leadership, compensation, motivation, organizational culture and work environment to employees performance at PT. Trans Retail Indonesia (Carrefour) Pabelan Solo. This research is a quantitative study, using the associative view the relationships between variables and measurement of population in this study were all employees of Carrefour Pabelan Solo. The sample used method Convinience Sampling. Obtained a sample of 150 questionnaires from employees of Carrefour Pabelan Solo. Data collection techniques used are Quetioner (questionnaire). Before the data is analyzed there should be testing of the data analysis requirements that the test instrument, the classical assumption test and multiple linear regression analysis. The results of this study indicated that organizational culture does not affect the performance of Carrefour employees, while the leadership, compensation, motivation, and work environment affect the performance of Carrefour employees. Keywords: Leadership, Compensation, Work Motivation, Organizational Culture, Work Environment and Employee Performanc

Pengaruh Pendapatan Asli Daerah, Dana alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Studi kasus pada Kabupaten Kota di Jawa Tengah Periode 2012–2014

This research aims to find out and analyze the influence of the original Revenue areas, General allocation Funds and Special Funds Allocation against the human development index district/city of Central Java province in the period of 2012 – 2014. Type of this research is quantitative research. The sample used in this study was 35 district/municipality which consists of 6 towns and 29 regencies in Central Java province. This study uses secondary data in the form of Government BUDGETS-realization Report district/city of Central Java province in the period of 2012 – 2014 and the human development index. Data analysis using a classic assumption test, test hypotheses and coefficients of determination. The results showed that the original Regional Revenue (PAD) and the General Allocation Fund (DAU) has an influence on the human development index, while the Special Allocation Fund (DAK) has no effect against the human development index. Key Words : Native Revenue (PAD), General Allocation Funds (DAU), Special Allocation Fund (DAK), The Human Development Index (Hdi

Pengaruh Keterlibatan Pengguna, Kemampuan Teknik Personal, Dukungan Manajemen Puncak Dan Formalisasi Pengembangan Sistem Terhadap Kinerja Sistem Informasi Akuntansi (Studi Empiris Pada Rumah Sakit PKU Muhammadiyah Surakarta)

The purpose of this study was to examine the influence of user involvement, the ability of personal techniques, top management support, and formalization of system development on the performance of accounting information system at the Hospital PKU Muhammadiyah Surakarta.This research uses quantitative method by using primary data obtained from questionnaires distributed to respondents. The population in this research is employees of Hospital PKU Muhammadiyah Surakarta. Sampling through purposive sampling and obtained of 42 respondents. The tool of analysis used was multiple regression with SPSS program version 21.The results of this study indicate that user involvement, top management support and system development formalization significantly influence the performance of accounting information systems, as well as the ability of personal techniques does not affect the performance of accounting information systems. Keywords: User Involvement, Personal Technical Ability, Top Management Support, System Development Formalization, and Accounting Information System Performance

Pengaruh Faktor Internal Dan Eksternal Terhadap Independensi Dan Kualitas Audit Auditor (Studi Empiris Pada KAP di Surakarta dan Yogyakarta)

Penelitian ini bertujuan untuk mengetahui hubungan idealisme dan relativisme (faktor internal) serta persaingan antar KAP dan audit fee (faktor eksternal) terhadap independensi dan kualitas audit auditor. Berdasarkan hasil penelitian, diharapkan dapat memberikan masukan bagi klien dan stakeholder untuk mempertimbangkan faktor-faktor yang mempengaruhi auditor untuk dapat menghasilkan audit yang berkualitas. Populasi dalam penelitian ini adalah auditor yang bekerja pada KAP di Surakarta dan Yogyakarta dengan menggunakan metode purposive sampling, maka diperoleh 55 auditor sebagai sampel penelitian. Metode analisis data menggunakan Analisis Regresi Berganda dan Analisis Jalur (Path). Hasil penelitian menunjukan bahwa : (1) Idealisme, Audit Fee, Persaingan Antar KAP, dan Relativisme berpengaruh terhadap Independensi dengan p-value 0,05. (4) Independensi berpengaruh terhadap Kualitas Audit dengan p-value 0,001<0,05. (5) Idealisme, Audit fee, Persaingan antar KAP, Relativisme secara simultan berpengaruh terhadap Independensi dengan Fhitung (22,661) lebih besar dari ttabel (2,84) dan nilai signifikansi = 0,000 < = 0,05. (6) Idealisme, Relativisme dan Independensi berpengaruh terhadap Kualitas Audit dengan Fhitung (16,205) lebih besar dari ttabel (2,84) dan nilai signifikansi = 0,000 < = 0,0