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INDONESIA
ADVANCE
ISSN : 23375221     EISSN : -     DOI : -
Core Subject : Economy,
Terbitan Berkala Ilmiah (ADVANCE) Program Studi S1 Akuntansi diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
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Articles 17 Documents
Search results for , issue "Vol 5, No 1 (2018): July" : 17 Documents clear
THE ANALYSIS OF FACTORS WHICH AFFECTING THE ACCEPTANCE OF GOING CONCERN OPINION Rizca Anna Savitri; Denny Mahendra
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to analyze and show the empirical evidence that bankruptcy, company’s growth; firm size, prior year audit opinion, and opinion shopping have significant effect on acceptance going concern audit opinion. The population on this study was manufacturing companies listed on Indonesian Stock Exchange (BEI) in 2012 until 2016. Sample was determined by the method of purposive sampling. The data were secondary data that were obtained from www.idx.co.id. Analytical technique in the research consists of goodness of fit test, overall model fit, determination coefficient, and logistic regression for data analysis. The result showed that bankruptcy, firm size, and prior year audit opinion have significant effect on acceptance going concern audit opinion. Company growth and opinion shopping have no significant effect on acceptance going concern audit opinion. Nagelkerke R square results obtained results of 0,754 which means the variability of dependent variable able to explain by independent variables equal to 75,4% while the rest 24,6% explained by other variable not participated observed.Keywords: Banckruptcy, company size, Company growth, prior audit opinion, opinion shopping, going concern opinion
THE PREDICTION OF BANKRUPTCY WITH MODEL GROVER, ALTMAN Z-SCORE, AND ZAVGREN LOGIT IN COMPANY RETAIL RELEASE REGISTERED IN BEI " (2014-2016) Anis Nindriyani; Rina Ani Sapariyah; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This research aims to provide empirical evidence that: there is a difference between the model of Grover Altman Z-Score, and Zavgren Logit on Retail Company. The sample used in this research is Retail Company listed in BEI 2014-2016 by using purposive sampling method. The types and sources of data used are secondary data in the form of financial reports published and downloaded from the official website IDX. the analytical techniques used to measure the potential for bankruptcy are Grover, Altman Z-Score, and Zavgren Logit models. The determination of the differences between the models is One Way Anova Kruskal-Wallis Test and Mann Whitney  U Test . The result of the research with Grover model shows 1 company entering bankrupt category and 16 companies entering category not bankrupt. Altman Z-Score model shows 1 company entering the category of bankruptcy, 9 companies enter the category of vulnerable and 7 companies enter the healthy category. Zavgren Logit model shows 6 companies enter the category of vulnerable and 11 companies enter the healthy category. One Way Anova Kruskal-Wallis test results  a significant difference from the three models in predicting of bankruptcy Retail companies. Man Whitney U Test test results show there is no significant difference in the Grover-Zavgren Logit model and there are significant differences between the Altman Z-Score - Zavgren Logit models and Grover - Altman Z-Score.Keywords: Bankruptcy, Grover, Altman Z-Score, Zavgren Logit
EFFECT OF WORK EXPERIENCE, INDEPENDENCE, COMPETENCE, PROFESSIONAL CARE DUE AND PROFESSIONAL ETHICS TO AUDIT QUALITY Gracia Indah Prasetyawati; Bambang Kusdiasmo; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to test and provide empirical evidence that the significance of the influence of work experience, auditor independence, auditor competence, due professional care and professional ethics to audit quality at Public Accounting Firm. The population in this study are auditors working in Surakarta, Yogyakarta and Semarang. The number of samples in this study were 70 people. Sampling was done by Purposive Sampling. The types and sources of data are obtained from primary data sources. The analytical technique used in this study consisted of test instrument research that is the test of validity and reliability test, classical assumption test, multiple linear regression analysis, t test, F test and test R2 . The result of the analysis shows that the work experience and independence of the auditor have a significant positive effect on audit quality, auditor competence, due professional care and professional ethics have no significant positive effect on audit quality. The result of determination coefficient of (R2) is 0,559 or 55,9%. It means that the percentage of donation given by the independent variable is work experience, auditor independency, auditor competence, professional care and professional ethics toward dependent variable that is audit quality (Y) is 55,9%, while the rest 44,1% explained by variable others not analyzed in this study.Keywords: work experience, independence, competence, due professional care, professional ethics and audit quality
PENGARUH VARIABEL EKONOMI MAKRO TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INONESIA Yoelius Antonia Pujiharta; Haryoso Haryoso; Tri Widianto
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this research to provide empirical evidence to what extent inflation, foreign exchange rate, amount of money supply, Bank Indonesian Certificate Rate, and Gross Domestic Product toward Indonesian Composition Index IHSG at The Indonesian Stock Exchanges (IDX) for the period 2012-2016. Sample in the research is 60 sampel of monthly closing price data of independent and dependent variable.  The data used is secondary data with documentaton method. The sample technique used purposive sampling method. The analysis technique used in this research consists of classical assumption test in the form of normality test, multicolinearity test, heterokedasticity test, and autocorrelation test and hypothesis test in the form of multiple linear regression analysis, t test, F test, and R2 test. The result of reseacrh showed simultaniously inflation, foreign exchange rate, amount of money supply, Bank Indonesian Certificate Rate, and Gross Domestic Product have a significant effect toward Indonesian Composition Index IHSG, partially only Gross Domestic Product have a significant effect on the Indonesian Compisition Index IHSG. Coeficient of determination R2 is 0,37 or 37%. This mean that inflation, foreign exchange rate, amount of money supply, Bank Indonesian Certificate Rate, and Gross Domestic Produk are able to explain 37% of variable Indonesian Composition Index IHSG, while the remaining 63% is influenced by other variables not excamined.Keywords : inflatiton, foreign exchange rate, amount of money supply, Bank Indonesian certificate rate, Gross Domestic Product ,Indonesian Composition Index IHSG
THE EFFECT OF BALANCED SCORECARD IMPLEMENTATION ON THE PERFORMANCE OF COOPERATIVE AND LABOR SERVICE OF BOYOLALI REGENCY Harena Susianti; Setyani SH; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The objective of this research is to provide empirical evidence that Financial Perspective, Customer Perspective, Internal Business Process Perspective and Learning and Growth Perspective have a significant influence on the performance of Boyolali District Cooperative and Labor Office. Population in this research is Employee of Department of Cooperation and Labor in Boyolali District. Based on these criteria and the results of questionnaires distribution, the number of samples obtained in this study were 46 people. Analytical techniques in this study consisted of, testing the quality of the questionnaire, the classical assumption test, multiple linear regression analysis, t test. Test F and coefficient of determinas. The results of this study proves that the financial perspective has an insignificant effect on the performance of Boyolali District Cooperative and Labor Office, the customer perspective has a significant positive effect on the performance of the Cooperative and Labor Office of Boyolali Regency, internal business process perspective has a significant effect on the Dinas performance, but the relationship is negative, and learning and growth perspective has a positive and significant effect on the performance of Boyolali District Cooperative and Labor Office. From these results the most dominant influential is the perspective of learning and growth. The result of R2 test shows that the percentage of influence given by variable of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on employee performance of Boyolali District Cooperative and Labor Office is 0,848 or 84,8% while the rest equal to 15,4 % influenced by other variables not used in this studyKeywords: Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective, Service Performance
The Influence of Return On Asset (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) Flows to Practice of Income Smoothing (Study at Food and Beverages Companies On List In The Indonesia Stock Exchange Period 2013-2016) Yolanda Atika Sari; Siti Hayati Efi Friantin; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The study aims to analyze (1) influence of Return On Asset towards practical income smoothing (2) influene of Net Profit Margin towards practical income smoothing (3) influence of Debt to Equity Ratio towards practical income smoothing towards food and beverages company that is listed in the stock exchange of Indonesia as at 2013-2016. Sampel selection is done by using purposive sampling method with predetermined criteria. The result of the research shows that (1) Return On Asset does have a significant negative influence towards the practical income smoothing with regression coefficient value is – 1,447 and the significance value is 0,027. (2) Net Profit Margin also has a significant positive influence towards the practical income smoothing with regression coefficient value is 1,816 and the significance value is 0,014. (3) Debt to Equity Ratio does have a significant negative influence towards the practical income smoothing with regression coefficient value is -0,082 and the significance value is 0,035.Keywords : Return On Asset, Net Profit Margin, Debt to Equity Ratio, Income Smoothing.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK MANDIRI KONVENSIONAL DAN BANK MANDIRI SYARIAH Atik Nurwahyuni; Dibyo Iskandar; Yenni Khristiana
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to determine the differences in the financial performance of conventional Bank Mandiri with syariah Mandiri  banks measured using the ratio of Loan deposit ratio, operational cost of operating income, Non performing loan, Return on asset, Return on equity.The population of this study is the conventional Banking Mandiri financial report and sharia Mandiri banking period 2009-2016 period listed in Indonesia Stock Exchange. The sampling method uses a census or saturated sempel technique. The analytical technique used the data normality test and the independent test independent of t-test sample. This research is a quantitative research. Sources of research data is secondary data in the form of conventional Mandiri banking quarterly financial report and syariah Mandiri banking. The final result of this study proves that the ratio of BOPO, NPL, ROE of conventional Bank Mandiri and Bank Mandiri sharia there is a significant difference. While the ratio of LDR and ROA of conventional Bank Mandiri and Bank Mandiri sharia there is no significant difference.Keywords: Banking Mandiri, Financial performance, LDR, BOPO, NPL, ROA, ROE
EFFECT OF BUDGET PARTICIPATION, ORGANIZATIONAL COMMITMENT, WORK SATISFACTION, JOB RELEVANT INFORMATION, ORGANIZATIONAL CULTURE AND LOCUS OF CONTROL ON PERFORMANCE OF EMPLOYEES FINANCIAL PART OF EDUCATION DIVISION REGENCY OF KLATEN Joko Sutopo
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this study is to analyze and provide empirical evidence of significant influence of Budget Participation, Organizational Commitment, Job Satisfaction, Organizational Culture, Job Relevant Information and Locus Of Control on the Performance of Personnel of Finance Division at Klaten District Education Office. The population in this study is the financial officer of Education Department of Klaten Regency that meets the criteria, so that the sample that meets the criteria and can be studied as much as 34 employee of finance department to be the repondent. The method of analysis in this study consisted of, instrument testing, classical assumption test, multiple linear regression analysis, t test, and R2 test. Instrument test results show that the instrument statement is valid and reliable. Instrument test results show that the instrument statement is valid and reliable. The results of the classical assumption test show that all variables have a normal distribution, free from multicollinearity, does not contain any heterokedastisitas and there is no autocorrelation. The results of the classical assumption test show that all variables have a normal distribution, free from multicollinearity, does not contain any heterokedastisitas and there is no autocorrelation. The result of hypothesis testing shows that Budget Participation has positive and not significant effect on Employee Performance of Finance Department, Organizational Commitment have positive and insignificant effect on Employee Performance of Finance Division, Job Satisfaction has negative and insignificant effect on Employee Performance of Finance Department, Job Relevant Information has negative effect and not significant to Employee Performance Finance Section, Organizational Culture have a positive and insignificant effect on Employee Performance Finance Section, Locus Of Control have positive and significant effect to Performance of Finance Officer. The result of R2 test (coefficient of determination) is known that Budget Participation, Organizational Commitment, Job Satisfaction, Job Relevant Information, Organizational Culture, and Locus Of Control are able to explain 38,3% to Employee Performance variable of Finance Department, while the rest equal to 61,7% explained by other variables such as motivation, work discipline, and work environment. Keywords: Employee Performance Finance Section, Budget Participation, Organizational Commitment, Job Satisfaction, Job Relevant Information, Organizational Culture, and Locus Of Control
The Influence of Good Corporate Governance on the Profitability of Mining Companies Listed on The Stock Exchange Indonesia Period 2013-2016 Ayu Fitria; Siti Hayati Efi Friantin; Tri Nurdyastuti
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this research is to analyze and to provide empirical evidence of the influence of Good Corporate Governance on the profitability of mining companies listed on the IDX period 2013-2016. Population of this research is all mining companies in Indonesia. Sampling method used in this research is purposive sampling. Type and data source obtained from secondary data source. The total samples used in this research are 8 mining companies during the period 2013-2016. Analytical techniques in this research include descriptive statistics, multiple regression analysis, classical assumption testing and hypothesis testing. Based on the results of data testing show that the result of classical assumptions of this research is normally distributed, does not occur multikolonieritas, heteroskesdastisitas and autocorrelation. The results of multiple linear regression analysis and t test indicate that the Board of Directors has significant positive effect, Managerial Ownership has a significant negative effect, while Institutional Ownership, Independent Commissioner have positives but do not have significant effect on Company Profitability. Based on the result of R2 is 21.8% indicates independent variable capability, independent commissioner, managerial ownership, institutional ownership and board of directors in explaining the dependent variable that is company profitability (ROA), while the rest equal to 78,2% explained from other variable that not include in this research.Keyword : Good Corporate Governance (GCG), Company size, Profitability
THE ENTHUSIASTIC EFFECT OF SHAHIBUL MAAL TO SAVING AT THE WONOGIRI SHARIAH SYARIAH COOPERATIVE Lia Puspitasari; Eko Meiningsih Susilowati; Tri Widianto
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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The purpose of this study is to determine the factors that influence the interest of shahibul maal to save in the Sharia Cooperative Permata. Analytical technique in this research consist of instrument test: validity test and reliability test, classical assumption test, multiple linear regression analysis, t test, and R² test. Based on the results of this study can be seen that the trust, quality of service and religiulitas positively affect the interest of shahibul maal to save in sharia cooperative. Result of t test show that trust, service quality and religiulity have positive and significant effect to interest of shahibul maal to save in syariah cooperative. Adjusted R square test results obtained results of 0.418 which means the variability of interest shahibul maal to save in cooperatives can be explained by the variable trust, service quality and religiulity 41.8% while the remaining 58.2% explained by other variables that do not participate observed. For example processes, people and products etc. The most dominant variable affecting the interest of shahibul maal to save in sharia cooperative is trust, hence effort to increase interest of shahibul maal to save in syariah cooperative need to emphasize trust, through socialization and various activities.Keywords: trust, quality of service, religiulitas and Interests shahibul maal to save.

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