ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN KANTOR JASA AKUNTANSI (KJA) DALAM MENYAMPAIKAN LAPORAN KEGIATAN USAHA TAHUNAN (Studi Pada Kantor Jasa Akuntansi di Indonesia)

ELIKA, ELIKA (2018) ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN KANTOR JASA AKUNTANSI (KJA) DALAM MENYAMPAIKAN LAPORAN KEGIATAN USAHA TAHUNAN (Studi Pada Kantor Jasa Akuntansi di Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know the influence of knowledge about rights and obligations, going concern business and details of legal certainty to accountancy office compliance in submitting annual business activity report. The object of this research is the accounting services office registered with the Ministry of Finance of the Republic of Indonesia. This research was conducted on 127 respondents by using quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression test. The results of this study indicate that the partial variables of knowledge about rights and obligations and going concern business have a significant effect on the compliance of accounting services office, while the detail variable on legal certainty does not have a significant influence on the compliance of accounting services office and evidenced from the results of partial test (t test). However, simultaneously these three variables have a significant influence on the compliance of accounting services office in submitting annual business activity reports evidenced from the results of simultaneous tests (F test). Keywords: knowledge of rights and obligations, going concern business, details on legal certainty, accounting office compliance, business activity report Penelitian ini untuk mengetahui pengaruh pengetahuan tentang hak dan kewajiban, going concern usaha dan rincian atas kepastian hukum terhadap kepatuhan kantor jasa akuntansi dalam menyampaikan laporan kegiatan usaha tahunan. Objek penelitian ini adalah kantor jasa akuntansi yang terdaftar di Kementerian Keuangan Republik di Indonesia. Penelitian ini dilakukan terhadap 127 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel pengetahuan tentang hak dan kewajiban dan going concern usaha memiliki perngaruh signifikan terhadap kepatuhan kantor jasa akuntansi, sedangkan variabel rincian atas kepastian hukum tidak memiliki pengaruh signifikan terhadap kepatuhan kantor jasa akuntansi dan dibuktikan dari hasil uji parsial (Uji t). Namun, secara simultan ketiga variabel tersebut memiliki pengaruh yang signifikan terhadap kepatuhan kantor jasa akuntansi dalam menyampaikan laporan kegiatan usaha tahunan yang dibuktikan dari hasil uji simultan (Uji F). Kata kunci : pengetahuan hak dan kewajiban, going concern usaha, rincian atas kepastian hukum, kepatuhan kantor jasa akuntansi, laporan kegiatan usah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 492
Call Number: SE/32/18/206
NIM/NIDN Creators: 43213110376
Uncontrolled Keywords: pengetahuan hak dan kewajiban, going concern usaha, rincian atas kepastian hukum, kepatuhan kantor jasa akuntansi, laporan kegiatan usah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Dec 2018 01:52
Last Modified: 06 Jan 2024 05:47
URI: http://repository.mercubuana.ac.id/id/eprint/45994

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