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PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Erawati, Teguh; Ayem, Sri; Ayudiyati, Prismadini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v3i1.4995

Abstract

This study aims to determine the effect of the size of the company on corporate social responbility disclosure by profitability as a moderating variable. This research was conducted on manufacturing companies in the otomotif sub sector listed on Indonesia Stock Exchange (BEI) period 2012-2016. The population in this study amounted to 13 companies. The sample was chosen by purposive sampling technique, so that the total sample was 9 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that the size of the company has positive effect on corporate social responbility disclosure with a significance level of 0,001. The profitability has significant of moderating but able to weaken the relationship between size of the company to corporate social responbility disclosure with a significance level of 0,010.Keyword : The size of company, profitability, corporate social responbility disclosure
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening Rita Ratna sari; Teguh Erawati
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.414 KB)

Abstract

This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling program in Gunungkidul area. The population of this study is Individual Taxpayers who use efiling in the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path. The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba: Khoirunnisa Nur Hasanah; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 3 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.214 KB) | DOI: 10.47467/reslaj.v4i3.876

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This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality
E-commerce, Inovasi, Pricing, dan Pendapatan UMKM di Masa Pandemi Covid-19 Noansa Pramelia; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 6 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1138.943 KB) | DOI: 10.47467/reslaj.v4i6.1144

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The purpose of this study was to determine the effect of e-commerce, innovation, and pricing on MSME income during the COVID-19 pandemic. The population of this research is MSME actors in Kulon Progo Regency. The method in this research is descriptive quantitative method. The sampling technique used was convenience sampling with a total of 101 respondents. Data was collected by distributing questionnaires in the form of a google form link. The data analysis technique used is multiple linear regression model. Based on the results of hypothesis testing in this study partially shows that the e-commerce variable has an effect on income. The innovation variable has an effect on income. The pricing variable has an effect on income. The results of the simultaneous test show that the calculated F value > F table is equal to (35.641 > 2.69) and a significance level (0.000 < 0.10) so it can be concluded that the variables of e-commerce, innovation, and pricing simultaneously have a positive and significant effect on revenue. SMEs. Judging from the results of the coefficient of determination R^2, 51% of MSME income is influenced by e-commerce, innovation, and pricing variables, while the remaining 49% is influenced by other factors not involved in this study..
Inklusi Keuangan dan Kinerja Usaha pada Usaha Mikro Kecil Menengah Jevi Bela Pitaloka; Teguh Erawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (977.326 KB) | DOI: 10.47467/alkharaj.v5i1.1104

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This study aims to examine the effect of entrepreneurial knowledge, innovation, use of social media, and financial inclusion on business performance in Micro, Small and Medium Enterprises or MSMEs in Bantul Regency. The method used is quantitative with primary data sources. The population of this research is MSME actors in Bantul Regency and a sample of 109 respondents is obtained. The sampling technique used was convenience sampling. Data was collected by distributing questionnaires in the form of a google form link. This study uses a multiple linear regression model with the IBM SPSS version 20 program tool. The results show that entrepreneurial knowledge does not have a positive effect on business performance in MSMEs in Bantul Regency. Meanwhile, innovation, use of social media, and financial inclusion have a positive effect on business performance of MSMEs in Bantul Regency. Then seen from the results of the coefficient of determination (R²) of 0.444 or 44.4%, it can be concluded that entrepreneurial knowledge, innovation, use of social media, and financial inclusion can simultaneously affect business performance by 44.4% while the remaining 55.6% influenced by other factors outside this model.
THE INFLUENCE OF PERSONAL ENGINEERING CAPABILITIES, EDUCATION AND TRAINING, AND THE ADVANCE OF INFORMATION TECHNOLOGY ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS (Case Study on MSMEs in Yogyakarta) Teguh Erawati; Sri Ayem; Ronald Ario Tahu
Jurnal Ilmu Manajemen Profitability Vol 6, No 1 (2022): FEBRUARI 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v6i1.6960

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This study aims to explain personal technical skills, education and training, as well as the sophistication of information technology on accounting information systems. In this study, research uses a quantitative approach because the analysis is based on existing theories and is related to the research topic. The theory used by researchers is the theory of personal engineering skills, education and training, information technology sophistication. The sample used was 51 people who were determined by the saturated sample method. The data technique used was a questionnaire. The analysis technique used is multiple linear regression with a significant level of 0.05. The results showed that (1) the variable, personal engineering skills had a positive and significant effect on the accounting information system (2) Education and training had a positive and significant impact on the accounting information system (3) the sophistication of information technology had a positive and significant effect on the accounting information system. Companies should pay attention to the skills of personal engineering, education and training, as well as the sophistication of information technology to improve accounting information systems (4) the ability of personal engineering, education and training, as well as sophisticated technology simultaneously to accounting information systems
Industry 4.0 and University Performace Based on Prism Theory Tri Siwi Nugrahani; Yuni Nustini; Imanda Firmantyas Putri; Teguh Erawati; Evi Grediani
Journal of Business and Management Review Vol. 2 No. 2 (2021): (Issue-February)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr22.892021

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This article aims to evaluate the performance of higher education based on the Higher Education National Standard (SN) which is implemented with the performance of Prisma. Prisma performance appraisal is able to assess the performance of all entities from various stakeholders including for universities in Indonesia. Every Prism performance appraisal goes through a satisfaction orientation, strategy, process, capability and contribution. Prism is very suitable for organizational assessment, especially in the era of the Industrial Revolution 4.0 because every aspect will always be related and affect performance achievement. Prism-based higher education performance studies by compiling Higher Education Standards can be used to add references as a measure of the level of satisfaction of stakeholders and can improve PT performance internally
Pengaruh ukuran kantor akuntan publik, solvabilitas dan ukuran perusahan terhadap audit delay pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia pada tahun 2016-2019 Anastasia Olu; Uum Helmina Chaerunisak; Teguh Erawati
KINERJA Vol 19, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i2.10920

Abstract

Penelitian ini bertujuan untuk menganalisa secara empiris pengaruh negatif ukuran kantor akuntan publik, solvabilitas dan ukuran perusahan terhadap audit delay pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, data kuantitatif yaitu data yang berupa angka atau dijadikan angka dalam melakukan analisis. Data yang digunakan dalam penelitian ini adalah Laporan Keuangan Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019. Sumber data yang digunakan untuk penelitian ini diperoleh dari laporan keuangan yang berasal dari laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Metode pengumpulan data dalam penelitian ini merupakan data sekunder yang diperoleh dengan cara dokumentasi. Dokumentasi yaitu pengumpulan data dengan mencatat data yang berhubungan dengan masalah yang akan diteliti dari dokumen-dokumen yang dimiliki perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia pada tahun 2016-2019. Metode analisis data dalam penelitian ini adalah kuantitatif (Analisis Statistik Deskriptif; Analisis Regresi Linier Berganda). Berdasarkan hasil penelitian  diketahui bahwa; H1 ditolak karena audit delay tidak dipengaruhi oleh ukuran Kantor Akuntan Publik; H2 diterima, karena hasil pengujian regresi diperoleh bahwa solvabilitas memiliki pengaruh signifikan terhadap audit delay dengan arah positif; H3 diterima karena hasil pengujian regresi diperoleh bahwa ukuran perusahaan memiliki pengaruh negatif yang signifikan terhadap audit delay. Berdasarkan hasil penelitian di atas, maka diberikan beberapa masukan yakni bagi investor selaku pemilik perusahaan dan sebagai salah satu pengguna laporan keuangan yang tepat waktu adalah berkaitan dengan pengoptimalan sistem kontrol perusahaan yaitu rapat umum pemegang saham yang dilakukan secara rutin dan bagi perusahaan, disarankan untuk lebih memperhatikan laporan keuangan yang relevan, andal, tepat watu serta dapat dipahami agar lebih menarik bagi investor.
PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY) Citra Ari Mangesti; Sri Ayem; Teguh Erawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1368

Abstract

This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.
PENGARUH PERSEPSI KEMUDAHAN, KEPERCAYAAN DAN EFEKTIVITAS TERHADAP MINAT MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) (STUDI KASUS: UMKM DI KABUPATEN BANTUL) Akhnes Noviyanti; Teguh Erawati
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.927 KB) | DOI: 10.31629/jiafi.v4i2.3253

Abstract

Financial Technology (fintech) merupakan layanan keuangan yang memanfaatkan teknologi dalam pemakaiannya. Perkembangan teknologi yang cukup pesat menyebabkan munculnya banyak inovasi pada layanan keuangan. Kemudahan dan manfaat yang diberikan akan mempermudah aktivitas penggunanya. Penelitian ini bertujuan untuk mengetahui berbagai macam persepsi yang dapat mempengaruhi minat seseorang dalam menggunakan financial technology (fintech), penelitian ini menggunakan metode kuantitatif, data berasal dari pelaku UMKM di Kabupaten Bantul tahun 2020 dengan jumlah responden 100. Data diolah dengan menggunakan uji asumsi klasik dan uji hipotesis dengan Uji T, Uji F dan uji Determinasi. Hasil penelitian membuktikan bahwa persepsi kemudahan berpengaruh positif terhadap minat menggunakan financial technology (fintech) sebesar 29,2%. Pengaruh kepercaaan berpengaruh negatif terhadap minat menggunakan financial technology (fintech) sebesar 11,8% dan efektivitas berpengaruh positif terhadap minat menggunakan financial technology (fintech) sebesar 58,7%.