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Research paper thumbnail of Deteksi Financial Statement Fraud: Pengujian Fraud Diamond Pada Perusahaan Manufaktur Yang Terdaftar DI Bei

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Sep 30, 2021

Research paper thumbnail of Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan, Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Properti Yang Terdaftar DI Bursa Efek Indonesia Periode 2008-2012

Abstract, This research was conducted to test empirically Effect of Profitability, Opinion Audit ... more Abstract, This research was conducted to test empirically Effect of Profitability, Opinion Audit and Company Size of the Timeliness of Financial Reporting to the Property Company Listed in Indonesia Stock Exchange (BEI). Samples in this research were 30 property company that has a complete set of financial statements from 2008 to 2009. The results showed that the profitability as measured by ROA affect the timeliness of financial reporting company property. While the audit opinion and the size of the company does not affect the timeliness of financial reporting property company listed on the Indonesia Stock Exchange.

Research paper thumbnail of Persepsi Mahasiswa Akuntansi Stie Nasional Banjarmasin Tentang Expectation Gap Dan Tanggung Jawab Auditor

Abstract,This research aimed to give empirical evidences about the difference perception between ... more Abstract,This research aimed to give empirical evidences about the difference perception between accounting student which had job experience and not had job experience. The variables in this study were expectation gap and auditor responsibilityThe population in this research was the accounting students in STIE Nasional Banjarmasin. The data collected from the output of questionnaires which gived to the respondents. The samples technique used purposive sampling with 52 samples.The research gived empirical evidences that there were no different between accounting student which had job experience and not had job experience about expectation gap but there were different between accounting student which had job experience and not had job experience about auditor responsibility.

Research paper thumbnail of Faktor-Faktor Yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Akuntansi Berbasis Komputer Pada PT.TRIO Motor Banjarmasin

Abstract, This research was conducted in order to determine the influence of top managemen... more Abstract, This research was conducted in order to determine the influence of top management support, involvement penggun adalam system development process, engineering capabilities of personal information systems, training and education of users, and the formalization of development sistemi nformation on user satisfaction SIA on PT. Trio Motor Branch RE Martadinata Banjarmasin. Samples are employees who use computer-based accounting information systems as much as 43 people. The model of this research is multiple linear regression. Sources of data used in this study are primary data. The results showed that the support of management, user involvement in the development process of the system, personal technical capabilities, as well as training and education has no effect partially on user satisfaction SIA-based computer. Only formalization of system development affect the SIA user satisfaction based computer. While simultaneously, all the independent variables affect th...

Research paper thumbnail of Analisis Kemungkinan Penerapan Laporan Berkelanjutan Sebagai Laporan Tahunan Pada Perguruan Tinggi

Abstract, This research seeks to explore the needs of the information required by stakehold... more Abstract, This research seeks to explore the needs of the information required by stakeholders as management accountability college, so it can be prepared the annual reporting form that is required to describe the performance of financial and other information about the operational and development PT future. The research method used in this research is descriptive qualitative method, the process of extracting data through direct interviews structured with informants of stakeholders college, then the results of our interview in-depth analysis to collate and make adjustments to the rules Kemenristek dikti and regulations BAN PT, reporting is required for a college. The results showed annual reports uploaded or composed by several major colleges in Indonesia, there are still about reporting is dominated economic performance, in accordance with SFAS No. 45, while the operating performance reported by the academic colleges to PDPT in Kemenristek dikti, are not integrate...

Research paper thumbnail of Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Perilaku Tidak Etis Pada PT Iqoo Vivo Kalimantan

Abstract, This research try to give empirical evidence Of the Effect of Internal Control E... more Abstract, This research try to give empirical evidence Of the Effect of Internal Control Effectiveness and Conensastion Convenience to Unethical Behavior at PT IQOO VIVO KALIMANTAN. Sampel in this research are employees which involve in making of reinbursement note counted 92 respondents. The result of this research indicate that internal control effectiveness and compensation convenience have an effect on negativity to unethically behavior either parsial (t test) and also simultan (F test).

Research paper thumbnail of Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor DI Uppd Banjarmasin 1

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas pelayanan terhadap k... more Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di UPPD Banjarmasin 1. Populasi yang digunakan dalam penelitian ini adalah wajib Pajak kendaraan bermotor di UPPD Banjarmasin 1 dan tergolong wajib pajak efektif tahun 2019. Populasi dalam penelitian ini sebanyak 154.626 wajib pajak di UPPD Banjarmasin 1. Dengan menggunakan rumus slovin, maka sampel terpilih sebanyak 400 responden. Metode penelitian yang digunakan adalah metode kuantitatif, dengan hasil penelitian menunjukkan bahwa Kualitas Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di UPPD Banjarmasin1

Research paper thumbnail of Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Makanan Dan Minuman Yang Terdaftar DI Bursa Efek Indonesia Tahun 2015-2018

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021

This research aims to prove the effect of company size and audit opinion on audit delay in food a... more This research aims to prove the effect of company size and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018. This research method is a quantitative method. This research sample selection method using purposive sampling method. The dependent variable in this research is audit delay, while the independent variables in this research are company size and audit opinion. The population in this research were food and beverage companies listed on the Indonesia Stock Exchange during the 2015-2018 period, totaling 56 companies. The sample selection in this research using purposive sampling method. The research sample that was determined as many as 36 research samples. The analysis of this research uses multiple linear regression. The results showed that company size had no effect on audit delay, while audit opinion had an effect on audit delay.

Research paper thumbnail of Pengaruh Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi DI KPP Pratama Banjarmasin

The purpose of this research is to empirical evidence the effect of tax amnesty on individual tax... more The purpose of this research is to empirical evidence the effect of tax amnesty on individual taxpayer compliance at KPP Pratama Banjarmasin. The method used in this research is quantitative method, with a total sample of 216 respondents consisting of personal taxpayers who take advantage of tax amnesty. The results of this study indicate that Tax Amnesty has an effect on the recommendation of individual taxpayers at KPP Pratama Banjarmasin because tax amnesty provides an opportunity for non-compliant individual taxpayers to comply because taxpayers who are given tax amnesty in the form of taxes that should not be owed are not subject to liability. administration of taxation and criminal sanctions in the field of taxation. Keywords: Tax amnesty, Taxpayer compliance

Research paper thumbnail of Pengukuran Kinerja Sosial Bank Umum Syariah (Bus) Berdasarkan Islamic Social Reporting Index (Indeks Isr) (Studi Pada Bank Umum Syariah (Bus) Yang Terdaftar DI Statistik Perbankan Syariah Tahun 2016-2018)

The purpose of this research to measure of Islamic Banking social (BUS) performance based on Isl... more The purpose of this research to measure of Islamic Banking social (BUS) performance based on Islamic Social Reporting Index ( Index of ISR) Study at Islamic Banking (BUS) wich enlist in statistic Islamic 2016-2018. The sampel in this research are 12 Islamic Bank (BUS. Based on results of this research shows the average Islamic Bank socal performance in the 2016-2018 are four Islamc Bank have good predicate, six Islamic Bank have deficient predicate and two Islamic Bank have not good predicate.

Research paper thumbnail of PENGARUH GAYA KEPEMIMPINAN MANAJER DAN MONITORING CONTROL TERHADAP ESKALASI KOMITMEN DALAM PENGAMBILAN KEPUTUSAN PERSETUJUAN PENGAJUAN KREDIT SEPEDA MOTOR (Studi Kasus Pada PT Delta Abadisentosa)

Abstrack, This research aimed to give empirical evidence about the Manager Style of Leaders... more Abstrack, This research aimed to give empirical evidence about the Manager Style of Leadership and Monitoring of Control To Escalation of Commitment In Decision Making Of Motorbike Credit Approved (Case Study at PT.DELTA Abadisentosa). Population in this research were manager of PT. Delta of Abadisentosa Kalsel - Teng counted 47 people as samples. The Result give empirical evidenced that the manager style of leadership and monitoring of control have an effect to escalation of commitment in decision making of motorbike credit approved either partial or simultan.

Research paper thumbnail of Anteseden Dan Konsekuensi Pemanfaatan Teknologi Informasi Dosen Perguruan Tinggi Swasta (PTS) DI Indonesia

EKUITAS (Jurnal Ekonomi dan Keuangan), 2017

In the last few years, the adoption of information technology in education environment in Indones... more In the last few years, the adoption of information technology in education environment in Indonesia still low. The utilization of information technology was expected giving a positive influence to lecturer’s performance. This research tested the factors empirically as antecedent in utilization of information technology such as social factor, affect, complexity, job fit, long term consequence, facilitating condition, and consequence of utilization of information technology to performance. The information technology in this research limited on using personal computer which supported the lecturer’s activity. Sampels in this research were private university’s economics lecturers in Indonesia. The lecturers of private universities in Banjarmasin considered to represent private university’s lectures outside of Java and private university’s lecturers in Yogyakarta represented private university’s lecturers who was created to a control group.The result of this research found that private un...

Research paper thumbnail of Deteksi Financial Statement Fraud: Pengujian Fraud Diamond Pada Perusahaan Manufaktur Yang Terdaftar DI Bei

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Sep 30, 2021

Research paper thumbnail of Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan, Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Properti Yang Terdaftar DI Bursa Efek Indonesia Periode 2008-2012

Abstract, This research was conducted to test empirically Effect of Profitability, Opinion Audit ... more Abstract, This research was conducted to test empirically Effect of Profitability, Opinion Audit and Company Size of the Timeliness of Financial Reporting to the Property Company Listed in Indonesia Stock Exchange (BEI). Samples in this research were 30 property company that has a complete set of financial statements from 2008 to 2009. The results showed that the profitability as measured by ROA affect the timeliness of financial reporting company property. While the audit opinion and the size of the company does not affect the timeliness of financial reporting property company listed on the Indonesia Stock Exchange.

Research paper thumbnail of Persepsi Mahasiswa Akuntansi Stie Nasional Banjarmasin Tentang Expectation Gap Dan Tanggung Jawab Auditor

Abstract,This research aimed to give empirical evidences about the difference perception between ... more Abstract,This research aimed to give empirical evidences about the difference perception between accounting student which had job experience and not had job experience. The variables in this study were expectation gap and auditor responsibilityThe population in this research was the accounting students in STIE Nasional Banjarmasin. The data collected from the output of questionnaires which gived to the respondents. The samples technique used purposive sampling with 52 samples.The research gived empirical evidences that there were no different between accounting student which had job experience and not had job experience about expectation gap but there were different between accounting student which had job experience and not had job experience about auditor responsibility.

Research paper thumbnail of Faktor-Faktor Yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Akuntansi Berbasis Komputer Pada PT.TRIO Motor Banjarmasin

Abstract, This research was conducted in order to determine the influence of top managemen... more Abstract, This research was conducted in order to determine the influence of top management support, involvement penggun adalam system development process, engineering capabilities of personal information systems, training and education of users, and the formalization of development sistemi nformation on user satisfaction SIA on PT. Trio Motor Branch RE Martadinata Banjarmasin. Samples are employees who use computer-based accounting information systems as much as 43 people. The model of this research is multiple linear regression. Sources of data used in this study are primary data. The results showed that the support of management, user involvement in the development process of the system, personal technical capabilities, as well as training and education has no effect partially on user satisfaction SIA-based computer. Only formalization of system development affect the SIA user satisfaction based computer. While simultaneously, all the independent variables affect th...

Research paper thumbnail of Analisis Kemungkinan Penerapan Laporan Berkelanjutan Sebagai Laporan Tahunan Pada Perguruan Tinggi

Abstract, This research seeks to explore the needs of the information required by stakehold... more Abstract, This research seeks to explore the needs of the information required by stakeholders as management accountability college, so it can be prepared the annual reporting form that is required to describe the performance of financial and other information about the operational and development PT future. The research method used in this research is descriptive qualitative method, the process of extracting data through direct interviews structured with informants of stakeholders college, then the results of our interview in-depth analysis to collate and make adjustments to the rules Kemenristek dikti and regulations BAN PT, reporting is required for a college. The results showed annual reports uploaded or composed by several major colleges in Indonesia, there are still about reporting is dominated economic performance, in accordance with SFAS No. 45, while the operating performance reported by the academic colleges to PDPT in Kemenristek dikti, are not integrate...

Research paper thumbnail of Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Perilaku Tidak Etis Pada PT Iqoo Vivo Kalimantan

Abstract, This research try to give empirical evidence Of the Effect of Internal Control E... more Abstract, This research try to give empirical evidence Of the Effect of Internal Control Effectiveness and Conensastion Convenience to Unethical Behavior at PT IQOO VIVO KALIMANTAN. Sampel in this research are employees which involve in making of reinbursement note counted 92 respondents. The result of this research indicate that internal control effectiveness and compensation convenience have an effect on negativity to unethically behavior either parsial (t test) and also simultan (F test).

Research paper thumbnail of Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor DI Uppd Banjarmasin 1

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas pelayanan terhadap k... more Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di UPPD Banjarmasin 1. Populasi yang digunakan dalam penelitian ini adalah wajib Pajak kendaraan bermotor di UPPD Banjarmasin 1 dan tergolong wajib pajak efektif tahun 2019. Populasi dalam penelitian ini sebanyak 154.626 wajib pajak di UPPD Banjarmasin 1. Dengan menggunakan rumus slovin, maka sampel terpilih sebanyak 400 responden. Metode penelitian yang digunakan adalah metode kuantitatif, dengan hasil penelitian menunjukkan bahwa Kualitas Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di UPPD Banjarmasin1

Research paper thumbnail of Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Makanan Dan Minuman Yang Terdaftar DI Bursa Efek Indonesia Tahun 2015-2018

Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis, Mar 31, 2021

This research aims to prove the effect of company size and audit opinion on audit delay in food a... more This research aims to prove the effect of company size and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018. This research method is a quantitative method. This research sample selection method using purposive sampling method. The dependent variable in this research is audit delay, while the independent variables in this research are company size and audit opinion. The population in this research were food and beverage companies listed on the Indonesia Stock Exchange during the 2015-2018 period, totaling 56 companies. The sample selection in this research using purposive sampling method. The research sample that was determined as many as 36 research samples. The analysis of this research uses multiple linear regression. The results showed that company size had no effect on audit delay, while audit opinion had an effect on audit delay.

Research paper thumbnail of Pengaruh Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi DI KPP Pratama Banjarmasin

The purpose of this research is to empirical evidence the effect of tax amnesty on individual tax... more The purpose of this research is to empirical evidence the effect of tax amnesty on individual taxpayer compliance at KPP Pratama Banjarmasin. The method used in this research is quantitative method, with a total sample of 216 respondents consisting of personal taxpayers who take advantage of tax amnesty. The results of this study indicate that Tax Amnesty has an effect on the recommendation of individual taxpayers at KPP Pratama Banjarmasin because tax amnesty provides an opportunity for non-compliant individual taxpayers to comply because taxpayers who are given tax amnesty in the form of taxes that should not be owed are not subject to liability. administration of taxation and criminal sanctions in the field of taxation. Keywords: Tax amnesty, Taxpayer compliance

Research paper thumbnail of Pengukuran Kinerja Sosial Bank Umum Syariah (Bus) Berdasarkan Islamic Social Reporting Index (Indeks Isr) (Studi Pada Bank Umum Syariah (Bus) Yang Terdaftar DI Statistik Perbankan Syariah Tahun 2016-2018)

The purpose of this research to measure of Islamic Banking social (BUS) performance based on Isl... more The purpose of this research to measure of Islamic Banking social (BUS) performance based on Islamic Social Reporting Index ( Index of ISR) Study at Islamic Banking (BUS) wich enlist in statistic Islamic 2016-2018. The sampel in this research are 12 Islamic Bank (BUS. Based on results of this research shows the average Islamic Bank socal performance in the 2016-2018 are four Islamc Bank have good predicate, six Islamic Bank have deficient predicate and two Islamic Bank have not good predicate.

Research paper thumbnail of PENGARUH GAYA KEPEMIMPINAN MANAJER DAN MONITORING CONTROL TERHADAP ESKALASI KOMITMEN DALAM PENGAMBILAN KEPUTUSAN PERSETUJUAN PENGAJUAN KREDIT SEPEDA MOTOR (Studi Kasus Pada PT Delta Abadisentosa)

Abstrack, This research aimed to give empirical evidence about the Manager Style of Leaders... more Abstrack, This research aimed to give empirical evidence about the Manager Style of Leadership and Monitoring of Control To Escalation of Commitment In Decision Making Of Motorbike Credit Approved (Case Study at PT.DELTA Abadisentosa). Population in this research were manager of PT. Delta of Abadisentosa Kalsel - Teng counted 47 people as samples. The Result give empirical evidenced that the manager style of leadership and monitoring of control have an effect to escalation of commitment in decision making of motorbike credit approved either partial or simultan.

Research paper thumbnail of Anteseden Dan Konsekuensi Pemanfaatan Teknologi Informasi Dosen Perguruan Tinggi Swasta (PTS) DI Indonesia

EKUITAS (Jurnal Ekonomi dan Keuangan), 2017

In the last few years, the adoption of information technology in education environment in Indones... more In the last few years, the adoption of information technology in education environment in Indonesia still low. The utilization of information technology was expected giving a positive influence to lecturer’s performance. This research tested the factors empirically as antecedent in utilization of information technology such as social factor, affect, complexity, job fit, long term consequence, facilitating condition, and consequence of utilization of information technology to performance. The information technology in this research limited on using personal computer which supported the lecturer’s activity. Sampels in this research were private university’s economics lecturers in Indonesia. The lecturers of private universities in Banjarmasin considered to represent private university’s lectures outside of Java and private university’s lecturers in Yogyakarta represented private university’s lecturers who was created to a control group.The result of this research found that private un...