Jurnal Akuntansi dan Sistem Teknologi Informasi

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING

2021-08-22T07:57:22+07:00

More clients needed more public accountant’s services. Public accountant firms will compete each other to get clients. Clients switched their public accountant for various reasons.

The objective of this research was to give empirical evidence about the effects of management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership on auditor switching both partially and simultaneously. Financial statements data of company listed in Indonesia Stock Exchange were analyzed by logistic regression.

The results show that audit opinion, client’s size, public accountant’s size and public ownership partially have significant effect on auditor switching. On the other hand, management changes, financial distress and ROA changes partially do not have significant effect on auditor switching. The result also show that management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership simultaneously have significant effect on auditor switching.

pengaruh whistleblowinh system, kompetensi aparatur desa dan sistem pengendalian internal terhadap pencegahan fraud pengelolaan keuangan desa

2021-08-22T07:57:23+07:00

Fraud prevention is an effort to reduce the factors that cause fraud by minimizing the opportunity for opportunities to commit fraud. This study aims to determine (1) The effect of the whistleblowing system on fraud prevention (2) The effect of village apparatus competence on fraud prevention (3) The effect of the internal control system on fraud prevention in village financial management. This research was conducted on village officials in Sine District, Ngawi Regency, the type of data used is quantitative data. The data source used is primary data. The data collection technique used a questionnaire with a population of sampling using purposive sampling. The population in this study were all parties involved in the preparation of village finances in Sine District, Ngawi Regency. The sample in this study was 60 village officials including the Village Head, Village Secretary, Head of Financial Affairs, and Head of the Village Consultative Body (BPD). The results of this study indicate that the whistleblowing system has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. The competence of village officials has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. The internal control system has a significant effect on the prevention of fraud in village financial management in Sine District, Ngawi Regency. Keywords: Whistleblowing System, Village Apparatus Competence, Internal Control System and Village Financial Management Fraud Prevention.

PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL (Survei pada Kabupaten/Kota di Provinsi Jawa Tengah Periode 2015-2018)

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This study aims to determine whether there is an effect of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) on Capital Expenditure. The population in this study were all Districts/Cities in Central Java, totaling 35 Districts/Cities in 2015-2018. Sampling in this study was carried out using purposive sampling method, the criteria in selecting the sample were met so that the total sample size was 35 Districts/Cities x 4 years, namely 140 data. The data analysis technique used is descriptive statistical analysis, panel data regression model selection, classic assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity), model accuracy test (F test), partial test (t test), determination coefficient test (R2) and using the eviews 11. The test results show that the DAU variable has a significant effect on Capital Expenditure, while the DAK variable has no significant effect on Capital Expenditure.

Pengaruh Analisis Profitabilitas, Kebijakan Deviden dan Struktur Modal Terhadap Harga Saham (Sektor Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2016-2018)

2021-08-22T07:57:23+07:00

The purpose of this research is to final out influence of profitability, dividend policy and capital structure to the stock price of property and real estate companies which are listed in Indonesia Stock Exchange. This research use secondary data in the animal report of property and real estate companies which are listed in Indonesia Stock Exchange in 2016 – 2018 periodes. This research is quantative type because in it refers to the calculation of resarch data in the form of numbers. The variabels of this study include dependent and independent variables. The sample was chosen using purposive sampling method, with the number of 15 companies during the periodes 2016 – 2018. Data analysis thechniquesuse are descriptive statistical test, classical assumption test, multiple linear regression analysis and hypothesis test. The analysis is done by using SPSS 23 program. The result of the reaserch show that profitability have an influence positive and significant effect toward stock price in property and real estate companies. Dividend policy have an influence negative and no significant toward dtock price in property and real estate companies, and capital structure have an influence positive and no significant effect toward stock price in property and real estate Keywords : stock price, profitability, dividend policy, capital structure.

RANCANG BANGUN SISTEM INFORMASI AKUNTANSI SIKLUS PERSEDIAAN PADA RUMAH SAKIT

2021-08-22T07:57:23+07:00

Hospital is one of the business areas that every year required accountability report to the company leadership in the form of financial statements. The purpose of this research is to design an accounting information system inventory cycle on the procurement of drugs and medical devices in accordance with applicable standards and tailored to the needs of Hospital. This research uses descriptive qualitative method that provides an overview related to the design of accounting information system in accordance with accounting standards that should be and by using SDLC (System Development Life Cycle) theory. The samples used in this study were hospital employees associated with existing drug procurement procedures and medical devices using Non-probability Sampling. The types of data used are qualitative data and quantitative data sourced from primary data and secondary data. The results of this study stated that the Hospital has implemented procedures for procurement of medicines and medical devices tailored to the needs of hospitals. However, overall the procedure applied still has weaknesses and has not run effectively and efficiently in accordance with the standards of the procedure that should be. Therefore, the development of existing inventory cycle accounting information system to minimize risks and losses that may occur in hospitals. In addition, the hospital management needs to reform the procedures applied such as conducting training on new employees related to the company's accounting information system to establish the authority and responsibilities related to the procurement of drugs and equipment of the Hospital.

PENGARUH PENGUNGAPAN CSR, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE 2015-2019

2021-08-22T07:57:23+07:00

ABSTRACK This study aims to determine the effect of CSR disclosure, managerial share ownership, institutional share ownership, and company size on financial performance in the Food and Beverages sub-sector companies for the period 2015- 2019. Based on the purposive sampling method, the sample obtained is 11 companies, so the data obtained is 55 observational data. The financial performance in this study was measured using Return on Equity (ROE), while the statistical analysis used in this study was multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) program version 18. The results showed that the variable CSR disclosure, managerial share ownership and company size partially do not affect the financial performance of the Food and Beverages subsector companies, while institutional share ownership variables partially have a negative significant effect on the financial performance of the Food and Beverages subsector companies. Keywords: CSR Disclosure, Managerial Share Ownership, Institusional Share Ownership, Company Size, Financial Performance

PENGARUH CURRENT RATIO DAN ARUS KAS DARI AKTIVITAS OPERASI TERHADAP HARGA SAHAM DENGAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL INTERVENING

2021-08-22T07:57:23+07:00

The purpose of this study was to determine the effect of current ratios and cash flow from operating activities on stock prices with return on assets as an intervening variable in banking companies listed on the IDX for the 2017-2019 period. Population of 43 companies. The sampling technique is purpose sampling. Samples obtained by 25 companies. The data analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing and path analysis. The results showed that CR has a positive and significant effect on ROA, while AKO has a positive and insignificant effect on ROA. AKO has a positive and significant effect on stock prices, while ROA and CR have a positive and insignificant effect on stock prices. ROA cannot mediate CR and AKO on share prices in banking companies listed on the IDX for the 2017-2019 period. Keywords: Current Ratio (CR), Cash Flow from Operating Activities (AKO), Return On Asset (ROA) and Stock Prices.

PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA

2021-08-22T07:57:23+07:00

This study aims to determine the effect of internal control systems, individual morality, and suitability of compensation on the prevention of fraud in village fund management. The type of data used is quantitative data. The data source used is primary data. The technique of collecting data was by distributing questionnaires to 15 villages in the Banyudono District, Boyolali Regency. The population of this research is 60 village apparatus, financial subdivision of village fund management in Banyudono District, Boyolali Regency. The sample used in this study were 59 respondents from the financial division of village fund management. The sampling technique was carried out using the saturated sampling method. This study shows that the internal control system has a significant positive effect on the prevention of village fund management fraud, individual morality has a significant positive effect on the prevention of village fund management fraud, and the suitability of compensation has a significant positive effect on the prevention of fraud in village fund management.

PENGARUH SUKU BUNGA PINJAMAN, UMUR PERUSAHAAN DAN AGUNAN TERHADAP KEPUTUSAN PERMINTAAN KREDIT (Studi Kasus Pada Usaha Mikro, Kecil dan Menengah di Solo Raya)

2021-08-22T07:57:23+07:00

Collateral has a significant effect on credit demand decisions in micro, small and medium businesses. The age of the company has a significant effect on credit demand decisions in micro, small and medium businesses. Loan interest rates have a significant effect on credit demand decisions in micro, small and medium businesses. The population in this study was all SMEs in Solo Raya, SMEs in Solo Raya was 23,254. The reason for choosing this population is Solo Raya with the number of businesses, which is 23,254 businesses or 28.23% of the total number of businesses in the city of Surakarta. The sample studied was 100 respondents, the sample method used in this study was the Simple Random Sampling (random) method, using the Slovin formula. The results showed that collateral has a positive and significant effect on credit demand decisions. The age of the company has a positive and significant effect on credit demand decisions. Loan interest rates have a positive and significant impact on loan demand decisions

PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN UKURAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH

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Abstract ThisZ study aims to determine Zthe effect of local revenue, Zcapital expenditure and size of local Zgovernment on the financial Zperformance of Zlocal governments in Central Java province. This research was conducted in Central Java Province, the type of data used is quantitative zdata. The zdata source zused is zsecondary data. The zdata used zin zthis study were obtained from information on the APBD, the realization of the APBD and the balance zsheets zof the zdistrict zand municipal zgovernments zof Central zJava Province during the z2016-2018 zfiscal zyear with zthe zsampling population using purposive sampling. The zpopulation in this study is the Regional Government of Central Java Province,z amounting zto 35 regions zconsisting of 29 zdistricts zand z6 cities. The zsamples in zthis study zwere all zdistricts and zcities of zCentral zJava zProvince zwhose data met the requirements zand could zbe obtained zfrom the zDirectorate General zof zFiscal zBalance, Ministry zof zFinance. The zresults zof zthis study indicate zthat local revenue has a significant zeffect zon the zfinancial zperformance of local zgovernments. Capital expenditures zdo not zhave a significant zeffect on zlocal government zfinancial performance. The size zof thez local government zhas a zsignificant zeffect on zthe financial zperformance of zthe zlocal zgovernment. Keywords: PAD, capital expenditure, size, financial performance