ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study was to determine the effect of good corporate governance on financial performance in banking companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis. The results showed that a) simultaneously the board of commissioners, board of directors, independent commissioners, company size had an effect on financial performance and b) partially variables X1, X2, and X3 had a positive effect on financial performance but were not significant and variable X4 had a negative effect on performance financial not significant. This means that if the number of board of commissioners, board of directors and independent commissioners is increased it will be able to cause an increase in the company's financial performance but this effect is not significant. And conversely, if the size of the company gets bigger, it will cause a decline in the company's financial performance. This should be a concern of the company, with the increasing size of the company will cause a decline in company performance. The limitation of this study is that the formulation of the regression analysis used is not appropriate because the data used have different measurement scales.

PENGARUH KUALITAS PRODUK, HARGA DAN SALURAN DISTRIBUSI TERHADAP KEPUASAN PELANGGAN TAHU POO

This research aims to: (1) Knowing the influence of product quality, price and distribution channels partially on customer satisfaction to know Poo Bah Kacung Kota Kediri; (2) Knowing the influence of product quality, price and distribution channels simultaneously on customer satisfaction know Poo Bah Kacung Kota Kediri; (3) Knowing the most dominant variables between product quality, price and distribution channels that influence customer satisfaction know Poo Bah Kacung Kota Kediri. The population customers add up to 53 customers at tofu Poo Bah Kacung Kota Kediri, with technique non-probability sampling, namely purposive sampling (sample criteria). The type of research used in this study is quantitative research with a causal relationship (canonical). The results of the study proves that all independent variables X1, X2, X3 partial influence on Y. Hypothesis test results F count proved that product quality, price and distribution channels simultaneously influence customer satisfaction. Dominant test results show the Price variable (X2) has a t value greater than the Product Quality variable (X1) and the Distribution Channel variable (X3).

MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

PENGARUH INOVASI ORGANISASI TERHADAP KUALITAS JASA PELAYANAN PELABUHAN

The purpose of this study was to analyze research (tangible, reliability, responsiveness, assurance and emphy) on service quality, using the Innovative Internal Service Quality Model (IISQ). The research method used is a quantitative descriptive method using multiple linear regression analysis. The results showed tangible and tangible evidence of the quality of partial services. While the variable reliability, responsiveness, assurance, empathy affect positively on the quality of service is not significant. This means that businesses that involve activities / products actually produce quality services. While other activities are only as a support for improving the quality of service. The responsiveness variable has a dominant influence on service quality, but it is not significant. This shows how the implementation of activities and service providers have a great response to the quality of service, meaning that port service providers are very responsive to the needs of port service users, so satisfied users will get help for those needs.

FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH

Regional Original Income is revenue from collection of local taxes, regional retribution, management of separated regional wealth and other income. Hotel tax and restaurant tax are included in local taxes. Hotels and restaurants are potential sectors because their growth from year to year shows a significant increase that can spur the economic development of Surakarta City. The purpose of this study is to determine the contribution and level of effectiveness of hotel tax and restaurant tax on PAD in Surakarta City. The research was conducted at the Surakarta City Financial and Asset Management Revenue Agency. The analytical method used is descriptive method that is analyzing data on hotel tax realization and restaurant tax from 2013-2017. The overall results of hotel tax receipts and restaurant taxes contributed significantly to PAD. Whereas the level of effectiveness of hotel tax receipts and restaurant taxes in Surakarta City from 2013-2017 varied but, almost as a whole, were very effective with levels ranging from more than 100%.

GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE

The purpose of this study is to examine the effect of good corporate governance on the company's financial performance. The population used in this study were food and beverage companies listed on the IDX during the study year period 2013-2017. The sampling used in this study is to use a purposive sampling method which is obtained by 16 food and beverage companies with the period of the 2013-2017 research year. The variables used in this study are managerial ownership, institutional ownership, independent commissioners, board of commissioners, and committee size as independent variables, while financial performance with return on assets (ROA) as the dependent variable. The analytical tool used in this study is multiple linear regression analysis which is used to test the effect of independent variables on the dependent variable. In the results of this study indicate that managerial ownership variables, institutional ownership, board of commissioners and the size of the audit committee have no effect on financial performance return on assets, only independent commissioner variables have an effect on financial performance.

PENGARUH KUALITAS PRODUK, HARGA DAN SALURAN DISTRIBUSI TERHADAP KEPUASAN PELANGGAN TAHU POO

This research aims to: (1) Knowing the influence of product quality, price and distribution channels partially on customer satisfaction to know Poo Bah Kacung Kota Kediri; (2) Knowing the influence of product quality, price and distribution channels simultaneously on customer satisfaction know Poo Bah Kacung Kota Kediri; (3) Knowing the most dominant variables between product quality, price and distribution channels that influence customer satisfaction know Poo Bah Kacung Kota Kediri. The population customers add up to 53 customers at tofu Poo Bah Kacung Kota Kediri, with technique non-probability sampling, namely purposive sampling (sample criteria). The type of research used in this study is quantitative research with a causal relationship (canonical). The results of the study proves that all independent variables X1, X2, X3 partial influence on Y. Hypothesis test results F count proved that product quality, price and distribution channels simultaneously influence customer satisfaction. Dominant test results show the Price variable (X2) has a t value greater than the Product Quality variable (X1) and the Distribution Channel variable (X3).

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit