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FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2018-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analys...
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Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada masa covid-19
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595...
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PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to examine the effect of profitability, capital structure, and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of determining the sample used is purposive sampling. By using several predetermined criteria, this study used 29 food and beverage sub-sector manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this st...
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Perancangan Enterprise Architecture HMI Sampit Menggunakan TOGAF
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
The Islamic Student Association (HMI) is an umbrella organization with a clear model of being Indonesian and Islamic, providing a platform to train and develop leaders with honesty and quality determination, faith and responsibility. The factors that provide direction within the organization to adopt an Enterprise Architecture (EA) system are aimed at enhancing what the organization needs. Enterprise architecture or what can be called Enterprise Architecture (EA) is a description of the task in...
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Whistleblownig Dan Pengaduan Masyarakat Pendeteksian Serta Pencegahan Fraud BPK DIY
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This research aimed to determine whistleblowing methods' effectiveness and public complaints in detecting and preventing fraud at BPK DIY Representative. This research used the interview method. The data that has been obtained will be processed using descriptive analysis techniques with a qualitative approach. The findings of this research show that the whistleblowing and public complaints method has a qualified design to provide facilities for whistleblowers to report fraud actio...
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Analisis Pengaruh Independensi, Profesionalisme dan Tekanan Anggaran Waktu Terhadap Kualitas Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah (LKPD) (Studi Pada BPK RI Perwakilan DIY)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representati...
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Analisis Kinerja Belanja Daerah Pemerintah Provinsi Kalimantan Utara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calc...
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Efektifitas dan Efisiensi Penggunaan Sistem Informasi Komputerisasi Akuntansi Pada Perumda Tirta Manuntung Balikpapan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Inform...
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Pengaruh Loyalitas Kualitas: The Influence of Customer Loyalty Through Service Quality, Product Quality, And Price Perceptions (UMKM Krupuk Hudi Jaya)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
Pejuang UMKM harus bisa melihat barang apa saja yang laris di pasar lapangan. Hal ini bertujuan untuk menyesuaikan kebutuhan warga agar kami sebagai penggiat UMKM dapat menyediakannya. Penelitian ini menggunakan kuesioner online. Fokus penelitian ini adalah kualitas produk dan persepsi harga kerupuk Hudi Jaya. Lokasi penelitian terletak di Simo Mojoruntut, Kecamatan Krembung, Kabupaten Sidoarjo, Jawa Timur. Hasil penelitian ini menunjukkan bahwa pengaruh kualitas layanan, kualitas produk, dan pe...
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Pengaruh Implementasi XBRL, Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Kualitas Laporan Keuangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 1
(2023)
This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using th...
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1 Sitasi