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KAJIAN FAKTOR-FAKTOR YANG BERPENGARUH PADA KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Karyadi, Iman; Ismangil, Ismangil; Djamilah, Siti
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

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The purpose of this study is to identify the factors that affect the financial performance of companies listed in the Jakarta Islamic Index (JII). The sample of this study is a company registered successively in JII period 2010-2014, issuing annual report and financial report period 2010 to 2014 and no loss. Of the 30 listed companies in JII in each period, there are 14 companies listed successively in 2010-2014, thus the number of observers is 70 observation. Factors that affect the financial performance of the company consists of 2 factors. The first factor, management of the balance sheet that is in the form of fixed assets, long-term debt, capital, liquidity and leverage. The second factor is good corporate governance (GCG) consisting of public ownership, institutional ownership and board size. The dependent variable is the companys financial performance in the form of return on asset (ROA) and return on equity (ROE). Analysis technique to test hypothesis using multiple linear regression. The results showed that liquidity, leverage and institutional ownership have positive and significant effect on ROA and ROE. The higher the liquidity, leverage and institutional ownership, the higher the ROA and ROE.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI PROFESI AUDITOR PADA KANTOR AKUNTAN PUBLIK Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 7 (2005): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i7.201

Penelitian ini menguji faktor faktor yang mempengaruhi independensi profesi Auditor yang ada di Kantor Akuntan Publik yang berada di Wilayah Kotamadya Surabaya. Pengujian hipotesa dengan regresi berganda memberikan hasil sebagai berikut jenis jasa (XI), tarif (X2), obyektifitas (X3), dan kedekatan hubungan (X4) secara simultan berpengaruh signifikan terhadap independensi akuntan publik (Y). Selain itu terbukti bahwa kedekatan hubungan yang mempunyai pengaruh paling dominan terhadap independensi akuntan publik.

EVALUASI KINERJA ANGGARAN DAERAH KABUPATEN SIDOARJO Lestari, Lestari; Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.115

The purpose of this study are: to determine the effectiveness of the Sidoarjo regency Budget as seen from the Regional financial performance. The population in this study was planned and realized number of local budgets in Sidoarjo. The sample in this research is the realization of the budget plan and the district of Sidoarjo in 2008, 2009, 2010, 2011, and 2012. The data analysis technique used is the Qualitative Methods. The results showed that the analysis of trends in percentage (percentage trend analysis) Sidoarjo district budget growth has a tendency to rise from year to year. In addition, the ability of the local government district of Sidoarjo in maintaining and improving the success that has been achieved from period to period is good. Sidoarjo regency government in the last 5 years more mnegeluarkan immediate shopping for shopping facilities and equipment for the purposes of operational activities and to fund services.

PENGARUH PERILAKU SENIOR AUDITOR TERHADAP KINERJA TIM DAN KEPUASAN STAF AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 11 (2006): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i11.235

Penelitian ini dilakukan untuk mengetahui apakah perilaku senior auditor berpengaruh terhadap kinerja dan kepuasan staf audit. Untuk mencapai tujuan tersebut penelitian ini menggunakan pendekatan kuantitatif. Variabel yang diteliti adalah variabel bebas perilaku senior auditor dan variabel tergantung kinerja tim audit (yang ditunjukan oleh eftsiensi dan efektifitas audit) dan kepuasan kerja staf audit. Alat ukur yang digunakan adalah Yukl 's 23 Taxonomy, yaitu kusioner perilaku senior auditor yang dikembangkan oleh Yukl (1986). Kuisioner meliputi pernyataan perilaku senior auditor yang terbagi ke dalam dua dimensi dasar perilaku kepemimpian, yaitu perilaku yang berorientasi pada tugas dan perilaku yng berorientasi pada hubungan. Populasi dalam penelitian ini adalah seluruh tim audit pada kantor akuntan publik di Surabaya. Dengan menggunakan metode random sampling diperoleh sampel sebanyak 57 tim audit. Untuk melihat apakah terdapat pengaruh antara perilaku senior auditor terhadap kinerja tim audit dan kepuasan staf audit, digunakan stepwise regression analysis. Berdasarkan hasil pengujian tersebut diperoleh bahwa efasiensi audit dapat meningkat bila senior auditor menggunakan perilaku yang berorientasi pada tugas (seperti pelatihan) maupun perilaku yang berorientasi pada hubungan (seperti bimbingan karir). Sedangkan kepuasan staf audit dapat ditingkatkan jika senior auditor menggunakan balk perilaku yang berorientasi pada tugas (seperti menyediakan imbalan) maupun berorientasi pada hubungan (seperti menginspirasi bawahan dan menunjukkan pertimbangan).

PENGARUHBULLYING DI TEMPAT KERJA TERHADAP KEINGINAN KELUAR: EFEK MEDIASI KOMITMEN ORGANISASIONAL AFEKTIF Djamilah, Siti; Julindrastuti, Dijah; Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 10, No 2 (2012): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v10i2.129

This study examined the effect of affective organizational commitment as a mediating variable of workplace bullying and intention to leave. This study tested tothe company's employees in Surabaya, Sidoarjo, Gresik and Mojokerto. Questionnaires were distributed to 120 respondents and was completed by 111 respondents. The next step, researchers examined the validity and reliability of variables: affective organizational commitment, workplace bullying and intention to leave. All the variables have good validity and reliability. Hierarchical regression was used to examine the effects of affective organizational commitment as a mediating variable of workplace bullying and intention to leave. Hierarchical regression results indicate that the effect of affective organizational commitment as a mediating variable of workplace bullying and intention to leave was rejected. Affective organizational commitment better as the independent variable of intention to leave. Thus, the intention to leave is influenced by affective organizational commitment and workplace bullying.

PENERAPAN THE ZERO DEFECT APPROACH SEBAGAI ALTERNATIF PENGENDALIAN BIAYA MUTU UNTUK MENEKAN JUMLAH PRODUK CACAT PADA PT. SUDIRGO SEMESTA PRATAMA SURABAYA Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 6 (2004): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v2i6.194

Penelitian ini menelaah penerapan the zero defect approach sebagai pengendalian biaya mutu untuk menekan jumlah produk cacat pada PT. Sudirgo Semesta Pratama Surabaya. Dari hasil analisa diketahui bahwa, jika perusahaan bisa menerapkan standar zero defect yang memberikan toleransi biaya mutu sebesar 2,5 % dari penjualan, maka akan diperoleh penghematan biaya mutu sebesar Rp 131.983.000, 00 pada tahun 2002. Sedangkan biaya kegagalan internal dan kegagalan eksternal bisa ditekan menjadi sebesar nol karena produk yang dihasilkan sudah dikerjakan secara benar sejak awal mula mengerjakannya, sehingga tidak perlu lagi ada tambahan biaya pengerjaan ulang maupun biaya lain yang termasuk didalam biaya kegagalan

RESPON AUDITOR DALAM SITUASI KONFLIK AUDIT: PERAN LOCUS OF CONTROL DAN KESADARAN ETIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 8 (2005): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i8.210

Penelitian ini ingin menguji hipotesa pertama yaitu pengaruh locus of control terhadap respon auditor dalam situasi konflik audit dengan regresi sederhana. Selain itu juga menguji kesadaran etis sebagai variabel moderating yang mempengaruhi hubungan antara locus of control dan respon auditor dalam situasi konflik audit dengan uji residual. Sampel penelitian ini adalah para akuntan public (auditor) yang bekerja pada 36 KAP dengan masing-masing KAP diwakili tiga responden. Kantor Akuntan Publik yang ada di Surabaya (sesuai dengan data MI). Hasil pengujian hipotesa menunjukkan menerima hipotesa pertama dan menolak hipotesa kedua. Dapat disimpulkan bahwa locus of control berpengaruh terhadap respon auditor dalam situasi konflik dan bahwa kesadaran etis adalah bukan variabel moderating.

PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI Thahir, Ade Nuryunita; Karyadi, Iman; Azmi, Yanis Ulul
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI Thahir, Ade Nuryunita; Karyadi, Iman; Azmi, Yanis Ulul
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

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