cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota banda aceh,
Aceh
INDONESIA
Jurnal Akuntansi Muhammadiyah
ISSN : 20879776     EISSN : -     DOI : -
Core Subject : Economy,
This Journal focuses to publish research articles in accounting studies fiels. This journal will publishing twice a year.
Arjuna Subject : -
Articles 3 Documents
Search results for , issue "Vol 9, No 2 (2019): Edisi Januari - Juni 2019" : 3 Documents clear
ANALISA TINGKAT KECERDASAN AKUNTAN PADA PEMERINTAH DAERAH KOTA SUKABUMI Nugroho, Gatot Wahyu; Ismatullah, Ismet
Jurnal Akuntansi Muhammadiyah Vol 9, No 2 (2019): Edisi Januari - Juni 2019
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.301 KB)

Abstract

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence, emotional intelligence, spiritual intelligence and physical intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements; (3) spiritual intelligence influences the quality of financial statements significantly; (4) physical intelligence does not affect the quality of financial statements; and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 96.5% and the remaining 30.5% influenced by other variables.
PENGARUH INFLASI TERHADAP PERTUMBUHAN EKONOMI PROVINSI ACEH PERIODE 2015- 2018 DALAM PRESPEKTIF EKONOMI ISLAM Yulianti, Rahma; Khairuna, Khairuna
Jurnal Akuntansi Muhammadiyah Vol 9, No 2 (2019): Edisi Januari - Juni 2019
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.554 KB)

Abstract

The purpose of this study was to study the effect of inflation on the economic growth of Aceh Province in the 2015-2018 fiscal year. Inflation is measured by CPI (Consumer Price Index), economic growth is measured by GDP. The population in this study is on data and information regarding CPI allocation, and GDP in the economic sector. This study uses the Konumen Price Index data, and economic growth data seen from the survey conducted by BPS in the 2015-2018 fiscal year, and uses the census method. For hypothesis testing, this study uses simple linear regression analysis. The test results show that, inflation affects economic growth. The coefficient of determination is 29.4. The coefficient of determination that has been calculated is 29.4% included in the criteria of the role that is quite high, in accordance with the Guidelines for Providing Interpretation of the Coefficient of Determination. So that it can be concluded that inflation affects the economic growth of Aceh Province is high.
PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA PT MAKMUR INTI GROUP Syahfitri, Ajeng Indri; Pane, Afrizar; Putra, Surya Kelana; Saribu, Lasmauli Dolok; Ginting, Noya Andiana; Sitanggang, Maria Wati
Jurnal Akuntansi Muhammadiyah Vol 9, No 2 (2019): Edisi Januari - Juni 2019
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.485 KB)

Abstract

Penelitian ini bertujuan untuk menguji: (1) pengaruh kompetensi terhadap kualitas audit, (2) pengaruh independensi terhadap kualitas audit, (3) pengaruh pengalaman terhadap kualitas audit, (4) pengaruh etika auditor terhadap kualitas audit. Jenis penelitian yang digunakan adalah metode kuantitatif. Populasi didalam penelitian ini adalah auditor internal PT Makmur Inti Group. Teknik pengambilan sampelnya dengan menggunakan metode Total Sampling. Sumber data dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS Statistics 23.  Hasil penelitian ini menunjukkan bahwa: (1) pengaruh kompetensi berpegaruh positif dan signifikan terhadap kualitas audit, (2) pengaruh independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) pengaruh pengalaman berpengaruh positif dan signifikan terhadap kualitas audit, (4) pengaruh etika auditor tidak berpengaruh signifikan terhadap kualitas audit. Saran dalam penelitian ini adalah: kepada peneliti berikutnya dapat memperkuat hasil temuan ini dengan melakukan perbaikan dalam metode survey. Dalam proses pengumpulan data ada baiknya peneliti memberikan pengantar dan cara mengisian kuesioner dengan lebih baik. Hal ini untuk menghindari responden menjawab tanpa mengerti petunjuk pengisian kuesioner

Page 1 of 1 | Total Record : 3