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PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA
Mustofa, Amien
; Rispantyo, Rispantyo
; Sunarti, Sunarti
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntes...
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PENGARUH LIKUIDITAS, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADAiPERUSAHAAN MANUFAKTURiSUBiSEKTORsANEKApINDUSTRI1YANG TERDAFTAR$DI BEI!PERIODE 2015-2018)
Arifin, Muchamad
; Rispantyo, Rispantyo
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry of various industry sub-sectors. Thisistudy uses secondarydata in the form of audited financial statements originating from the IndonesiaStock Exchange (IDX). The population in this study is the manufacturingcompanies of various industrial subsector...
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PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)
Putri, Ine Noviana
; Rispantyo, Rispantyo
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, m...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Oktaviani, Catur
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The...
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PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar)
Hosana, Amanda Thea
; Rispantyo, Rispantyo
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderates the effect of good governance on the quality of localgovernment financial reports. This study uses primary data from the answersto the questionnaires distributed to officials of the Karanganyar RegencyRegional Government Organization. The sampling...
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI PEMODERASI (Studi Kasus pada OPD Kabupaten Wonogiri)
Rosa, Cindy Alfira
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to determine the effect of human resource competencies onthe quality of local government financial reports and the influence of internalcontrol systems in moderating the relationship between human resourcecompetencies on the qualiy of local government financial statements in OPDWonogiri Regency. This research is a quantitative study using primary data. Thesampling technique uses purposive sampling technique. Data analysis techniqueused is simple linear regression with moderating...
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PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta)
Pujiastuti, Hartini
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliabil...
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PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI)
Ningsih, Hayu Wulan
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption...
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PENGARUH BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019
Hidayati, Kanitha
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis...
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PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
de Jesus Ximenes, Maria Angelina Antonio Modesta
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the prof...
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