Neo Agustina - Academia.edu (original) (raw)
Papers by Neo Agustina
The purpose of this study is to examine the relationship of the internal control system of govern... more The purpose of this study is to examine the relationship of the internal control system of government to the quality of the financial statements at the North Aceh district government. The data processing is done with the help of simple linear equation models with SPSS. it is known that the coefficient of determination (adjusted R-square) of 0.162, meaning that 16.2% of the variation of the magnitude of the quality of financial reports can be explained by the Internal Control Systems. While the remaining 83.8% is explained by other variables outside the research model. There is that the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value-value of 0.000 (<0.05). This means that the first hypothesis which states "Internal control system positive effect. The value of the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value worth 0.000 (<0.05). This ...
The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, R... more The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, ROA and LDR to Stock Return in bank BUKU 3 in Indonesia 2010-2013. The population in this study are all the banks that are included in the category BUKU 3 of 15 conventional commercial banks. The sample was determined by purposive sampling technique in order to obtain a sample in accordance with predetermined criteria. The sample in this study, there are 8 conventional commercial bank. Analyzer used multiple linear regression. The results of analysis show that the CAR, NPL, BOPO, ROA and LDR partially no effect on Stock Return bank BUKU 3 in Indonesia, meaning H1, H2, H3, H4 and H5 rejected. Simultaneously CAR, NPL, BOPO, ROA and LDR no effect on Stock Return bank BUKU 3 in Indonesia, meaning H6 rejected.
This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable ... more This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The purpose of this study is to determine the effect of the Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 58 employers taxable motorcycle repair shop in Lhokseumawe were used as samples. The data processing is done with the help of a simple linear equation model SPSS version 16. The results showed that: Self Assessment System have a relationship (correlation) is very strong compliance by employers to pay PPN taxable in Lhokseumawe. Self Assessment System has the ability to explain its influence to pay PPN compliance by employers taxable in Lhokseumawe. Self Assessment System significantly influences compliance by employers to pay PPN taxable in Lhokseumawe.
The purpose of this study was to analyze the understanding of accounting in the culinary business... more The purpose of this study was to analyze the understanding of accounting in the culinary business operators around Lhoksukon. Object research is around Lhoksukon, south Lhoksukon Gampong Mns. Pante, Mns. Asan, East Lhoksukon Sampoiniet, west Lhoksukon, KM 4, Matangkuli, Northern Lhoksukon Kede Lhoksukon, Landeng, Tanah Luas. The Data Collection Techniques used is Questionnaire. Descriptive Qualitative Data Analysis Methods. Research shows that businesses around Lhoksukon culinary already understand and implement accounting systems in business. Only a small number of businesses that do not understand and implement accounting systems in business. This illustrates that the culinary business operators have very limited knowledge of accounting.
This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and ai... more This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and aims to see the influence of Thin Capitalizatian and Profitability on Tax Evasion in Manufacturing Companies listed in Indonesia Stock Exchange. The data used in the study are secondary data sourced from Indonesia Stock Exchange. Data analysis method used in this research is multiple linear regression with the help of program package SPSS 18.00 For Windows. The results of this study indicate that Thin Capitalization variables positively influence against Tax evasion, while Profitability variables negatively affect Tax evasion, but together Thin Capitalization and Profitability variables positively affect the Avoidance of Tax on Manufacturing Companies listed on the Indonesia Stock Exchange
Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaa... more Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara. Ini ditunjukkan oleh nilai koefisien regresi liniear untuk variabel sistem informasi akuntansi yang bernilai positif, yaitu nilai t hitung (5.672) > t tabel (1.990). Sehingga dengan sendirinya akan memberikan dampak positif pada peningkatan kualitas laporan keuangan dengan adanya penerapan sistem informasi akuntansi pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara.
Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntan... more Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntansi pemerintah, dan sistem informasi akuntansi keuangan daerah secara bersama-sama terhadap kualitas laporan keuangan pada aparatur pemerintahan Kabupaten Aceh Utara .Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 151 aparatur pemerintahan yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan linier berganda. Hasil penelitian menunjukan bahwa: Secara parsial komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, penerapan standar akuntansi pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Secara simultan komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem inf...
This study aims to examine the effect of accounting system implementation, regional financial man... more This study aims to examine the effect of accounting system implementation, regional financial management and internal supervision to government financial performance at SKPD of North Aceh Regency. This study uses primary data obtained by distributing questionnaires to 60 employees who serve as research samples. The data were analyzed using a multiple linear regression. The results of the study show that partially; the implementation of the accounting system and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency. Regional financial management has effect not significant to government financial performance at SKPD of North Aceh Regency. The simultant, accounting system implementation, regional financial management and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2% influenced by other variables outsid...
This study aims to examine the effect of the implementation of accrual-based government accountin... more This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.
The purpose of this study is to examine the relationship of the internal control system of govern... more The purpose of this study is to examine the relationship of the internal control system of government to the quality of the financial statements at the North Aceh district government. The data processing is done with the help of simple linear equation models with SPSS. it is known that the coefficient of determination (adjusted R-square) of 0.162, meaning that 16.2% of the variation of the magnitude of the quality of financial reports can be explained by the Internal Control Systems. While the remaining 83.8% is explained by other variables outside the research model. There is that the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value-value of 0.000 (<0.05). This means that the first hypothesis which states "Internal control system positive effect. The value of the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value worth 0.000 (<0.05). This ...
The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, R... more The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, ROA and LDR to Stock Return in bank BUKU 3 in Indonesia 2010-2013. The population in this study are all the banks that are included in the category BUKU 3 of 15 conventional commercial banks. The sample was determined by purposive sampling technique in order to obtain a sample in accordance with predetermined criteria. The sample in this study, there are 8 conventional commercial bank. Analyzer used multiple linear regression. The results of analysis show that the CAR, NPL, BOPO, ROA and LDR partially no effect on Stock Return bank BUKU 3 in Indonesia, meaning H1, H2, H3, H4 and H5 rejected. Simultaneously CAR, NPL, BOPO, ROA and LDR no effect on Stock Return bank BUKU 3 in Indonesia, meaning H6 rejected.
This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable ... more This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The purpose of this study is to determine the effect of the Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 58 employers taxable motorcycle repair shop in Lhokseumawe were used as samples. The data processing is done with the help of a simple linear equation model SPSS version 16. The results showed that: Self Assessment System have a relationship (correlation) is very strong compliance by employers to pay PPN taxable in Lhokseumawe. Self Assessment System has the ability to explain its influence to pay PPN compliance by employers taxable in Lhokseumawe. Self Assessment System significantly influences compliance by employers to pay PPN taxable in Lhokseumawe.
The purpose of this study was to analyze the understanding of accounting in the culinary business... more The purpose of this study was to analyze the understanding of accounting in the culinary business operators around Lhoksukon. Object research is around Lhoksukon, south Lhoksukon Gampong Mns. Pante, Mns. Asan, East Lhoksukon Sampoiniet, west Lhoksukon, KM 4, Matangkuli, Northern Lhoksukon Kede Lhoksukon, Landeng, Tanah Luas. The Data Collection Techniques used is Questionnaire. Descriptive Qualitative Data Analysis Methods. Research shows that businesses around Lhoksukon culinary already understand and implement accounting systems in business. Only a small number of businesses that do not understand and implement accounting systems in business. This illustrates that the culinary business operators have very limited knowledge of accounting.
This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and ai... more This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and aims to see the influence of Thin Capitalizatian and Profitability on Tax Evasion in Manufacturing Companies listed in Indonesia Stock Exchange. The data used in the study are secondary data sourced from Indonesia Stock Exchange. Data analysis method used in this research is multiple linear regression with the help of program package SPSS 18.00 For Windows. The results of this study indicate that Thin Capitalization variables positively influence against Tax evasion, while Profitability variables negatively affect Tax evasion, but together Thin Capitalization and Profitability variables positively affect the Avoidance of Tax on Manufacturing Companies listed on the Indonesia Stock Exchange
Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaa... more Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara. Ini ditunjukkan oleh nilai koefisien regresi liniear untuk variabel sistem informasi akuntansi yang bernilai positif, yaitu nilai t hitung (5.672) > t tabel (1.990). Sehingga dengan sendirinya akan memberikan dampak positif pada peningkatan kualitas laporan keuangan dengan adanya penerapan sistem informasi akuntansi pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara.
Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntan... more Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntansi pemerintah, dan sistem informasi akuntansi keuangan daerah secara bersama-sama terhadap kualitas laporan keuangan pada aparatur pemerintahan Kabupaten Aceh Utara .Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 151 aparatur pemerintahan yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan linier berganda. Hasil penelitian menunjukan bahwa: Secara parsial komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, penerapan standar akuntansi pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Secara simultan komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem inf...
This study aims to examine the effect of accounting system implementation, regional financial man... more This study aims to examine the effect of accounting system implementation, regional financial management and internal supervision to government financial performance at SKPD of North Aceh Regency. This study uses primary data obtained by distributing questionnaires to 60 employees who serve as research samples. The data were analyzed using a multiple linear regression. The results of the study show that partially; the implementation of the accounting system and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency. Regional financial management has effect not significant to government financial performance at SKPD of North Aceh Regency. The simultant, accounting system implementation, regional financial management and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2% influenced by other variables outsid...
This study aims to examine the effect of the implementation of accrual-based government accountin... more This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.