cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 29 Documents
 1   2   3 
Search results for , issue "Vol 2 No 1 (2013): March 2013" : 29 Documents clear
ANALISIS PENGETAHUAN DEWAN TENTANG PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN MENGGUNAKAN VARIABEL MODERATING Pangesti, Agustina Iga
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1125

Abstract

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RENTABILITAS BANK PERKREDITAN RAKYAT DI KABUPATEN MAGELANG Musyarofatun, Lia Dwi
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1180

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR Kusumawardani, Fitria
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1154

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor terhadap audit delay. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 90 perusahaan manufaktur yang listing di BEI. Metode analisis data penelitian ini yaitu analisis deskriptif, uji prasyarat, uji asumsi klasik, dan analisis regresi berganda dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor bersama-sama berpengaruh terhadap audit delay. Pengujian secara parsial, menunjukkan kondisi perusahaan, ukuran kantor akuntan publik dan opini auditor berpengaruh terhadap audit delay. Simpulan dari penelitian ini bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor berpengaruh terhadap audit delay. ABSTRACT The purpose of this research to determine the effect of the condition of the company, a public accounting firm size and auditors opinion against the audit delay. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 90 manufacturing companies in BEI. This method of data analysis is descriptive analysis, test requirements, test classic assumptions and multiple regression analysis to test the hypothesis. The results showed that the condition of the company, a public accounting firm size and auditors opinion together affect audit delay. Partial testing, showing the condition of the company, a public accounting firm size and auditors opinion affect audit delay. Conclusions from this research that the condition of the company, a public accounting firm size and auditors opinion affect audit delay.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1136

Abstract

ANALISIS FRAUD DI SEKTOR PEMERINTAHAN KABUPATEN KUDUS Faisal, Muhammad
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1181

Abstract

Penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan mengenai kecenderungan terjadinya fraud di sektor pemerintahan dan faktor-faktor yang mempengaruhinya. Teknik pengambilan sampel menggunakan convenience sampling. Sampel dalam penelitian ini adalah pegawai instansi pemerintahan Kabupaten Kudus sejumlah 118. Pengumpulan data dengan menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif antara kepatuhan sistem pengendalian intern dengan fraud di sektor pemerintahan, tidak terdapat pengaruh antara kesesuaian akan gaji dengan fraud di sektor pemerintahan, tidak terdapat pengaruh antara kultur organisasi dengan fraud di sektor pemerintahan, terdapat pengaruh positif antara perilaku tidak etis dengan fraud di sektor pemerintahan, terdapat pengaruh negatif antara gaya kepemimpinan dengan fraud di sektor pemerintahan. Abstract This study aimed to explore the perceptions of employees in government agencies regarding the likelihood of fraud in the government sector and the factors that mempengaruhinya.Teknik sampling using convenience sampling. The samples in this study were employees of the District government Kudus Regency amount 118. Data collection using questionnaires. Data analysis in this study using a model full analysis Structural Equation Modeling (SEM) with smartPLS analysis tools. The results showed that there is a negative effect of the compliance of the internal control system with fraud in the government sector, there is no influence of conformity shall pay to the fraud in the government sector, there is no influence of the culture of the organization with fraud in the government sector, there is a positive effect between unethical behavior with fraud in the government sector, there is a negative effect between leadership styles with fraud in the government sector.
ANALISIS FRAUD DI SEKTOR PEMERINTAHAN KOTA SALATIGA Pramudita, Aditya
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1156

Abstract

PENGARUH KEBIJAKAN HUTANG, KEPEMILIKAN MANAJERIAL, DAN REPUTASI AUDITOR TERHADAP EARNING MANAGEMENT Puspitasari, Rika Ayu
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1176

Abstract

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN Karuniasih, Dwi Metta
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1137

Abstract

PENGARUH PAD, DAU, DAK, DAN DBH TERHADAP PENGALOKASIAN BELANJA MODAL Wandira, Arbie Gugus
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1158

Abstract

FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Giannini, Nur Gilang
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1178

Abstract

Page 1 of 3 | Total Record : 29

 1   2   3 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue