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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi MODUS-Jurnal Ekonomi dan Bisnis Graduasi: Jurnal Bisnis & Ekonomi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Shirkah: Journal of Economics and Business JRA: Jurnal Riset Akuntansi eBA Journal: Journal Economic, Bussines and Accounting Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting
Endang Masitoh, Endang
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Sumber DAya Manusia dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kinerja Pelaporan Keuangan Tahun 2010-2013 Pada Pemerintah Kota Surakarta Budiarti, Zega; Nurlaela, Siti; Masitoh, Endang
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

This study aimed to examine the effect of human resources and technology utilization of accounting information on the performance of financial reporting Surakarta municipal government.  Samples  were  employees  /  staff  DPPKA  in  the  Surakarta  municipal government  agencies.  Data  were  collected  by  taking  50  respondents  from  the  area  of the budget, treasury field, the field of assets and accounting and secretariat of the local government  areas  of  the  city  of  Surakarta.  Methods  of  data  collection  was  done  by using  purposive  sampling  judgment  through  the  survey.  Results  of  research  in  the formulation  of  hypothesis  H1  indicates  that  human  resources  are  not  significantly positive  effect  on  the  performance  of financial  reporting.  While the  results  of  a  second study  in  the  formulation  of  hypothesis  H2  suggests  that  the  existence of  significant influence  positively  the  use  of  information  technology  accounting  significant  positive effect  on  the  performance  of  financial  reporting.  Simultaneous  trials  and  research results  show  that  the  existence  of  significant  positive  effect  between human  resources and  technology  utilization  of  accounting  information  on  the  performance  of  financial reporting.
How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession? Hartutik, Ika Dewi; Hendra, Kartika; Masitoh, Endang
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.981 KB) | DOI: 10.22515/shirkah.v1i2.42

Abstract

This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1) the motivation of career affects the interest of accounting students to follow PPAk; (2) quality motivation does not affect the interest of accounting students to follow PPAk; (3) economic motivation does not affect the interest of accounting students to follow PPAk; (4) social motivation does not affect the interest of accounting students to follow PPAk; (5) the degree motivation does not affect the interest of accounting students to follow PPAk. Keywords: motivation, interests, education accounting profession, PPAk
THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency) Murti, Bayu; Wijayanti, Anita; Masitoh, Endang
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.609

Abstract

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.
TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE Saraswati, Zulaicha Efrita; Masitoh, Endang; Dewi, Riana Rachmawati
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.615

Abstract

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers).  The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Prasetyo, Novi Catur; Riana, Riana; Masitoh, Endang
Modus Journals Vol 31, No 2 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.975 KB) | DOI: 10.24002/modus.v31i2.2401

Abstract

ABSTRACTThe purpose of this study is to find out and analyze the effect of tax planning, deferred tax expense and audit quality on earnings management. The population of this research is the automotive and component sub-sector manufacturing companies listed on the Stock Exchange in 2013-2017. The sample method used in this study is purposive sampling with a total of 32 financial statements obtained. Based on the results of multiple linear regression tests assisted by the SPSS 19.0 program, the first hypothesis shows a significant effect on earnings management. The second hypothesis shows that the deferred tax expense does not affect earnings management. The third hypothesis shows that audit quality has a negative effect on earnings management.Keyword : earnings management; tax planning; deferred tax expense; audit qualityABSTRAKPenelitian ini bertujuan untuk menemukan dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan kualitas audit terhadap manajemen laba. Populasi riset ini adalah perusahaan-perusahaan manufaktur dalam sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017. Metode pengambilan sampel adalah purposive sampling dengan total 32 laporan keuangan. Hasil analisis multiple linear regression menggunakan Program SPSS 19.0 menunjukkan pengaruh perencanaan pajak yang signifikan terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak mempengaruhi manajemen laba. Sementara itu, kualitas audit memiliki pengaruh negatif terhadap manajemen laba.Kata kunci: manajemen laba; perencanaan pajak; beban pajak tangguhan; kualitas audit
THE EFFECT OF FINANCIAL PERFORMANCE, FIRM SIZE, AND ASSET GROWTH ON CAPITAL STRUCTURE Fitrianingrum, Desvi Nurdiana Nabila; Suhendro; Masitoh, Endang
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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Abstract

This study aims to examine and analyze the effect of Financial Performance (Return On Assets and Current Ratio), Company Size, and Asset Growth on the Capital Structure of Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables in this study are return on assets, current ratio, company size, and asset growth. The dependent variable in this study is the capital structure. The sampling method uses purposive sampling. The sample in this study is 31 property and real estate companies in the 2016-2018 period, according to the criteria that have been determined to total of 93 companies over a three-year period. The analytical method used is multiple regression analysis using SPSS version 17.0. The results of this study Return On Asset, Current Ratio, Company Size, and Asset Growth simultaneously influence the Capital Structure. Partially Return On Assets and Asset Growth do not affect the Capital Structure, while the Current Ratio and Firm Size affect the Capital Structure. The benefit of this research is that it can broaden horizons and simultaneously gain knowledge about the effect of return on assets, current ratio, company size, and asset growth on capital structure.
FACTORS AFFECTING THE VALUE OF COMPANIES IN THE FOOD AND BEVERAGE COMPANIES LISTED ON BEI Setyowati, Rini; Masitoh, Endang; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Abstract

The increasing number of companies in the era of industrialization today, requires companies to be able to compete in national and international markets. One good company can be seen from the value of the company, maximizing company value means increasing company performance in order to achieve the company's vision. The purpose of this research is to find out whether the influence between capital structure (DER), profitability (ROA), liquidity (CR), company growth and company size on firm value. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sample in this study were 11 companies that met the criteria in the study. Data analysis technique used is multiple linear regression. The results showed a significant influence is capital structure and profitability. The benefit of this research is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Khoirul Hanif, Abdul Wahab; Wijayanti, Anita; Masitoh, Endang; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Yuigananda, Amalia; Rachmawati Dewi, Riana; Masitoh, Endang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The results of this study are from five independent variables, namely the current ratio, total dept to total assets, dept to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total dept variable to total assets, dept to equity ratio, net profit margin does not affect earnings changes.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA Salimah, Salimah; Wijayanti, Anita; Masitoh, Endang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression. The results of the t test show that the variables of capital structure and independent commissioners have a significant and significant effect on financial performance, while the liquidity variable and assets structure have no significant and no significant effect on financial performance. The test results of the coefficient of determination indicate that the independent variable can affect the dependent variable by 28.2% while 71.8% is influenced by other variables.
Co-Authors Anita Wijayanti Astungkara, Agni Dewi, Riana Rachmawati Fitrianingrum, Desvi Nurdiana Nabila Galvin, Gretiesia Hartutik, Ika Dewi Kartika Hendra, Kartika Khoirul Hanif, Abdul Wahab Maya Oktavia, Maya Murti, Bayu Prabawati, Ambar Diah Ayu Prasetyo, Novi Catur Rachmawati Dewi, Riana Riana Riana, Riana Rini Setyowati, Rini Salimah Salimah, Salimah Saraswati, Zulaicha Efrita Siddi, Purnama Siti Nurlaela Suhendro Untari Untari Wardhani, Ainun Suci Yuigananda, Amalia Yuli Chomsatu Yuli Chomsatu Samrotun Yusef, Afrido Adetya Zega Budiarti, Zega