Analisis Faktor-Faktor yang Mempengaruhi Islamic Social Reporting pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia tahun 2013-2016

Research about Islamic Social Reporting (ISR) is still only oriented to sharia banking companies, rarely research about ISR for non-banking companies and others financial institutions, especially in Indonesia. This study aimed to analyze factors - factors that affect disclosure ISR .The population in study are company in Indonesia Sharia Stock Index ( ISSI ) in BEI.The selection of the sample using purposive sampling method with the criteria of the manufacture sector companies that perform annual report with completed on 2013-2016, listed in ISSI and as well as the use of currency. The analytical method used is multiple regression method. Sample obtained a number of 300 samples. Results from this study indicate that the company 's profitability and firm size affect the disclosure of ISR, for firm age significantly negative influence the ISR. Otherwise Independent commissioners and public shareholders did not significantly influence the ISR

Pengaruh teknologi sistem informasi baru dan Kepercayaan dalam kinerja individual (survei pada karyawan keuangan universitas muhammadiyah surakarta)

Penerapan teknologi sistem informasi dalam suatu organisasi memiliki peranan penting dalam meningkatkan kinerja karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi baru dan kepercayaan atas teknologi sistem informasi baru terhadap kinerja individual. Sampel dalam penelitian ini adalah semua karyawan bagian keuangan yang bekerja di Universitas Muhammadiyah Surakarta. Berdasarkan metode convenience sampling, jumlah sampel yang digunakan dalam penelitian ini sebanyak 37 responden. Data diperoleh dengan menyebarkan kuestioner kepada responden, data yang terkumpul dianalisis menggunakan regresi linier berganda. Berdasarkan hasil analisis hipotesis pertama, teknologi sistem informasi baru berpengaruh terhadap kinerja individual yang ditunjukkan dengan nilai thitung (2,285) lebih besar dari pada ttabel (2,035) atau dapat dilihat dari nilai signifikansi 0,000 < = 0,05. Sehingga H1 dalam penelitian ini terdukung secara statistik. Hasil analisis hipotesis yang kedua, kepercayaan terhadap teknologi sistem informasi baru berpengaruh terhadap kinerja individual yang ditunjukkan dengan nilai thitung (6,752) lebih besar dari pada ttabel (2,035) atau dapat dilihat dari nilai signifikansi 0,000 < = 0,05. Sehingga H2 dalam penelitian ini terdukung secara statisti

Pengaruh Penganggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Akuntabilitas Kinerja Aparat Pemerintah Daerah (Studi Kasus Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Sragen)

The purpose of this study was to analyze the influence of Performance- Based Budgeting, Goal Clarity budget, the Budget Participation accountability Performance Against Local Government Officials at the Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Sragen. This study uses population of the entire apparatus DPPKAD Sragen which numbered 40 people with sampling Convenience sampling technique. Number of questionnaires distributed by 40 and returning as many as 33. The sample in this study were processed using 33 sample and processed using multiple linear regression analysis in order to determine the effect of performance-based budgeting, Kejalasan Target Budget and Budget Participation Of Local Government Performance Accountability , The results showed simultaneous variable performance-based budgeting, Goal Clarity Budget and Budget Participation influence on Government Performance Accountability. The partial results of the study as follows: (1) performance budgeting is partially an effect on performance accountability at the level of significance 0.019 <α = 0.05 so the first hypothesis is accepted. (2) The budget goal clarity partial effect on accountability for performance at a significance level of 0.027 <α = 0.05 seehingga second hypothesis is accepted. (3) participation in partial budget does not affect the performance accountability at the level of significance 0.044 <α = 0.05 so 3 hypothesis is accepted

Faktor - Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Bank Umum Syariah Di Indonesia Periode 2013 - 2017)

Audit delay adalah lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan buku sampai tanggal diterbitkannya laporan audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh audit tenure, auditor switching, financial distress, struktur modal, dan total aset pada audit delay. Data yang digunakan dalam penelitian ini adalah laporan keuangan bank umum syariah di Indonesia tahun 2013-2017. Metode pengambilan data sampel menggunakan metode purposive sampling dengan berdasarkan kriteria tertentu. Berdasarkan metode pengambilan tersebut diperoleh sampel sebanyak 12 bank umum syariah. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menjelaskan bahwa variabel independen yang berpengaruh terhadap audit delay adalah financial distress, struktur modal, dan total aset. Sedangkan variabel independen lainnya seperti audit tenure dan auditor switching tidak berpegaruh terhadap audit delay

Pengaruh Motivasi, Kepemimpinan Dan Kedisiplinan Terhadap Kinerja Pegawai (Studi Kasus Pada Dinas Pendapatan, Pengelolaan Keuangan Dan Asetdaerah Wonogiri)

This research purposes to analysis motivation, leadership and discipline influence to job performance at Institute management, financial income and asset local of Wonogiri. This research uses quantitative method with primary data by questionnaire. Population of this research is employees institute management, financial income and asset local of Wonogiri. Sum samples are 26 respondents. Collecting sample method uses convenience sampling technique. Analysis tools uses validity and reliability test, normality test, multicolinierity test, heteroscedasticity, regression linier test, F test, coefficient determination R² test and t test. Base on analysis data result conclusions variable motivation is significant influences to job performance that shows by significant value is 0.001 < α s H1 receive with significant value (0.001<0.05). While leadership variable is not significant influence to job performance. That shows significant value 0.382 > α. So H2 reject with significant level (0.382 > 0.05). Discipline variable is not significant influence to job performance. That shows significant value is 0.134 > α so H3 reject significant level (0.134 > 0.05). Keyword: motivation, leadership, discipline and job performance

Faktor Keuangan Dan Non Keuangan Pada Opini Going Concern(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013)

The purpose of this study was to analyze whether the financial factors that include profitability ratio, leverage ratio, ratio of market prices, affecting the going concern opinion on manufacturing companies and analyze whether the non-financial factors that include the auditor's reputation, Tenure, Disclosure, The size of the company affects the company's going concern opinion manufacturing. The sample in this study were selected using purposive sampling approach. Sample selection criteria as follows: Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2009 until 2013. The required data is available to complete and publish the financial statements have been audited by an independent auditor from 2009 to 2013. Experiencing negative net income at least two periods of the financial statements during the observation period (2009-2013). Negative net income is used to indicate Events troubled financial companies and has a tendency to accept the going concern audit opinion. Based on the analysis using logistic test known variable profitability (ROA), variable leverage (DER), the auditor's reputation variable, the variable tenure, disclosure variable, the variable size of the company does not affect the going concern audit opinion. Market price variable (MBR) affect the going concern audit opinion

Pengaruh Profitabilitas, Solvabilitas, Price Earnings Ratio Dan Price To Book Value Terhadap Return Saham (Studi Empiris pada Perusahaan Makanan dan Minuman Kategori Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013)

This study purposes to examine the effect of profitability proxy by the Return On Assets (ROA), solvency proxy by the Debt to Equity Ratio (DER), the price earnings ratio (PER) and price to book value (PBV) of the stock retrun 2009-2013. The population used in this study food and beverage companies the consumer goods industry category listed in Indonesia Stock Exchange (BEI) in 2009-2013. The data used in this research is secondary data. Methods of sample return with a purposive sampling according to criteria that have been determined. The number of samples collected as many as 75 companies. The analysis was made by using multiple linear regression. These results indicated that (1) Return On Assets (ROA) had a significant affect on the stock returns ; (2) Debt Equity Ratio (DER) has no effect on the stock return ; (3) Price Earnings Ratio (PER) has no effect on the stocks return. This means that the high and low ROA, and PBV can affect the level of stocks return

Pengaruh Kecerdasan Emosional, Perilaku Belajar Dan Budaya Terhadap Tingkat Pemahaman Akuntansi Dengan Kepercayaan Diri Sebagai Variabel Pemoderasi Pada Mahasiswa Universitas Muhammadiyah Surakarta Dan Universitas Islam Batik Surakarta Di Surakarta

The purpose of this study to test whether the emotional intelligence affects the level of understanding of accounting at the Students of Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta. To test whether the behavior of learning affects the level of understanding of accounting at the Students of the Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta. To test whether the culture affects the level of understanding of accounting at the Students of the Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta. to test whether the self-confidence as a moderating variable affect the relationship between emotional intelligence with the level of understanding of accounting at the students of Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta. To test whether self-confidence as a moderator variable has an effect on to the relation between learning behavior with level of understanding of accounting at Student of Muhammadiyah University of Surakarta and Surakarta Islamic University of Batik. To test whether self-confidence As a moderator variables affect the relationship between culture with the level of understanding of accounting at the Students of Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta. The population in this research is the students of Muhammadiyah University of Surakarta and the Islamic University of Batik Surakarta and the sample in this study are some Accounting Students of Muhammadiyah University of Surakarta and Surakarta Islamic University of Batik while sampling technique uses convenience sampling. Based on the results of research known emotional intelligence variables have no influence on the level of understanding of accounting. The variable of learning behavior has an influence on the level of understanding of accounting. Cultural variables have no influence on the level of understanding of accounting. Confidence variables have an influence on the level of understanding of accounting. The KE_PBM variable has an influence on the level of understanding of accounting. The KE_B variable has no effect on the level of understanding of accounting. KE_KD variables have an influence on the level of understanding of accounting

Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Menjadi Akuntan Publik Oleh Mahasiswa Akuntansi Pts Se-Surakarta

This study aims to analysis apakah the financial reward factor, professional training, professional recognition , social values, work environment, labor market considerations, and personality of students influence the selection of a public accounting career. Population in this research are student in Muhammadiyah Uniersity of Surakarta and Islamic Batik University. To colect the sample, it use convenience sampling method. The sample that use in this reasearch about 166 respondents. In this research, to analize data used multiple regression analysis. The result of this research show that R2 equal to 0,514 it means that 51,4% students influence the selection of a public accounting career are based on the financial reward factor, professional training, professional recognition , social values, work environment, labor market considerations, and personality. And for the 48,6% are based on out of variable models. The result of t test show that the financial reward factor, professional training, professional recognition, social values, work environment, labor market considerations, students influence the selection of a public accounting career has influence to the career selection to be public accountant

Pengaruh Sistem Anggaran Dan Komitmen Organisasi Terhadap Hubungan Partisipasi Anggaran Dan Pelaksanaan Anggaran Yang Efektif Dan Efisien (Survey Pada Koperasi PKPRI Di Sukoharjo)

Anggaran merupakan rencana tertulis mengenai kegiatan organisasi yang dinyatakan secara kuantitatif dan dinyatakan dalam satuan uang untuk jangka waktu tertentu. Tujuan penelitian ini adalah untuk mengetahui pengaruh partisipasi penyusunan anggaran terhadap pelaksanaan anggaran secara efektif dan efisien dengan variabel sistem anggaran dan komitmen organisasi sebagai variabel moderating. Penelitian ini menggunakan metode survey kuesioner sebagai alat pengumpulan data primer. Populasi dalam penelitian ini adalah 49 pegawai PKPRI di Sukoharjo. Adapun kriteria yang diinginkan adalah karyawan yang telah bekerja minimal 1 tahun dan aktif dalam kegiatan koperasi. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah probability sampling berupa convenience sampling. Metode analisis data dalam penelitian ini menggunakan Regresi Linier Berganda. Hasil pengujian H1 ada pengaruh yang signifikan dari interaksi sistem anggaran dan partisipasi anggaran terhadap keefektifan anggaran. Pengujian H2 ada pengaruh yang signifikan dari interaksi komitmen organisasi dan partisipasi anggaran terhadap keefektifan anggaran