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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta)
Setya Aji, Musliamawan
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes...
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PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT
Ade Irma, Fitria
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logisti...
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PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017)
Pratiwi, Maharani Putri
; Rispantyo, Rispantyo
; Harimurti, Fadjar
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at...
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PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah)
Wulansari, Ayu
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis...
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PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA
Handoyo, Sigit Dwi
; Rispantyo, Rispantyo
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive st...
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PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI DOSEN DAN KARYAWAN UNIVERSITAS SLAMET RIYADI SURAKARTA
Santosa, Ridho Nugroho Putra
; Rispantyo, Rispantyo
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of private equity and loan capital simultaneously significant effect against the rest of the results of efforts at Cooperative University Faculty and employees of the Slamet Riyadi. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of secondary. Method of data collection used documentation. Technique of data analysis used...
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PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN DAERAH KABUPATEN PONOROGO
Rachmawati, Ruly
; Rispantyo, Rispantyo
; Wardiningsih, Suprihatmi Sri
Jurnal Manajemen Sumber Daya Manusia
Vol 13
, No 2
(2020)
This study aims: 1) to analyze the significance of the influence of leadership style on employee performance in BKPPD Ponorogo Regency. 2) to analyze the significance of the influence of leadership style on work motivation in BKPPD Ponorogo Regency. 3) to analyze the significance of the effect of work motivation on employee performance in BKPPD Ponorogo Regency. 4) to analyze work motivation mediating the influence of leadership style on the performance of BKPPD Ponorogo Regency employees. The r...
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PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017)
Haryani, Titik
; Rispantyo, Rispantyo
; Puji Astuti, Dewi Saptantinah
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017....
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PENGARUH GENDER, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Universitas Islam Batik Surakarta)
Wulandari, Wulandari
; Rispantyo, Rispantyo
; Kristianto, Djoko
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
This research is meant to test the influence to the gender, ethically sensitivity, and the locus of control to the ethically behavior of the accounting students at University of Islam Batik Surakarta. Data retrieval is done by distributing questionnaires to 85 students majoring in accounting at The University of Islam Batik Surakarta. The sampling technique used was purposive sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regr...
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PENGARUH GAYA KEPEMIMPINAN SITUASIONAL DAN KOMUNIKASI INTERNAL TERHADAP KINERJA PENDIDIK KELOMPOK BERMAIN KECAMATAN BABADAN KABUPATEN PONOROGO
Agustiana, Wiwik
; Rispantyo, Rispantyo
; Sriwidodo, Untung
Jurnal Manajemen Sumber Daya Manusia
Vol 13
(2020)
Play Group (KB) is an initial education level that prepares students for higher education levels such as TK / RA, SD / MI. The success of the Play Group (KB) education will contribute greatly to the development of students in the future. Of the 50 educators in the Play Group, there is a large majority (62%) educators in the Play Group in Babadan Sub district, Ponorogo Regency in teaching are not equipped with a daily work plan (RKH) in advance so that it will have an impact on the implementation...
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