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All Journal YUME : Journal of Management Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Fachrudin, Kurniawan Ali
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Humanities Economics, Econometrics & Finance Health Professions Social Sciences

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 1 
ENGARUH BIAYA KEAGENAN, TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yasfi, Muhammad; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.33

Abstract

One of the company's main objective was to enhance firm value through increased prosperity of the owners or shareholders. The separation of ownership from management in corporation creates agency problem. Managers who run companies and usually do not have stock ownership may not act in the shareholder’s best interest because they maximize their own wealth.The objective of this research was to examine whether there was an effect of agency cost (dispersion of ownership and managerial ownership), firm life cycle stages, and dividend policy on firm value with debt policy as moderating variable. The population of the study is the manufacturing companies that registered in Indonesian Stock Exchange in the period of 2002–2012. Samples of 88 observations are selected using purposive sampling method. The analysis method of this research was simple regression and Moderated Regression Analysis (MRA).The result showed that dispersion of ownership and firm life cycle stages can influence firm value. The result also showed that debt policy can moderating dispersion of ownership influence firm value.
KAJIAN EMPIRIS ATAS PERILAKU BELAJAR, KECERDASAN EMOSIONAL, EFIKASI DIRI TERHADAP STRES KULIAH MAHASISWA AKUNTANSI PADA UNIVERSITAS DI DAERAH ISTIMEWA YOGYAKARTA Wijanarko, Toni Nur; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.29

Abstract

Learning behavior, emotional intelligence and self-efficacy is a trait that is on the individual in achieving success. This research study repair Marita et al (2007), in his research stated behavioral variables affect learning and emotional intelligence to the stress of college. This study adds efficacy variables influencing stress in college. This research was conducted with the aim of analyzing whether there is influence learning behavior, emotional intelligence and self-efficacy accounting students against college stress. This study is a survey research on accounting students in Yogyakarta Special Region. The population in this study were students in accounting at the University of DIY and using convenience sampling sample criteria. In this study, using a sample of 294 students. Analysis of the indigenous is used factor analysis, multiple regression, F-test and t-test. The results showed behavioral variables studied, emotional intelligence and selfefficacy variables affect the college stress.
PENGARUH PERILAKU BELAJAR, KETERAMPILAN SOSIAL, DAN KEANGGOTAAN DI UKM TERHADAP WAKTU PENYELESAIAN STUDI Sari, Yuwanti Kurnia; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.40

Abstract

The time of study completion is a matter that need to be taken into account by students during the learning process. In this case, students have considered an adults who could be responsible for themselves and their activities. They are given the freedoom to follow the various of Students Activity Unit (UKM) since entered Ahmad Dahlan University. In the process of election, the students are able to choose the activity accordance with their interests and talents. By following the Students Activity Unit, they are expected to have a good social skill. This study aims to determine the influence of learning behavior, social skills, and membership in Students Activity Unit (UKM) on the time of study completion. The population are bachelors degree students of Accounting Studies Program at Ahmad Dahlan University, with criteria sampling of students who had been followed the final examination. This study took sample of 40 respondents with using purposive sampling method. Based on the data results of the test which has been done by using multiple regression model, showed that whole of independent variable (behavior learning, social skills, and membership Students Activity Unit) has no effect toward the dependent variable (the time of study completion).
PENGARUH FAKTOR KEPRIBADIAN WIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA AKUNTANSI Studi pada mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta Barata, Budi; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.22

Abstract

Many studies suggest that personality factors determining the entrepreneurship intentions. On the other hand, entrepreneurship education is one way to increase student entrepreneurship intentions. Another personality factor that can improve student entrepreneurship intention is risk-taking propensity and locus of control. The purpose of this study is to find empirical evidence about the influence of personality factors as seen from education entrepreneurship, risktaking propensity, and locus of control on entrepreneurial intentions of students of the Faculty of Economics of Accounting Studies Program University of Ahmad Dahlan Yogyakarta. The data used are primary data where the sample was taken based on purposive sampling as many as 100 students of Accounting Ahmad Dahlan University Yogyakarta. Regression analysis was used  to  test  research hypotheses with the help of SPSS 16. Research results showed that entrepreneurship education and locus of control affect the entrepreneurial intention, while the trend did not affect the risk-taking entrepreneurial intentions. Based simultaneous test (F test) variables entrepreneurship education, risk taking propensity, locus of control and influence on entrepreneurial intentions.
Pengaruh Tekanan Waktu, Red Flag, dan Skeptisisme Profesional Audit Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Lestari, Putri Indah; Ariesanti, Alia; Fachrudin, Kurniawan Ali
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7104

Abstract

Penelitian ini dilakukan dengan tujuan memberikan kontribusi yang signifikan mengenai pengaruh tekanan waktu, red flag, dan skeptisisme profesional auditor terhadap pengaruh auditor dalam mendeteksi kecurangan agar dapat meningkatkan efektifitas audit dan meningkatkan kepercayaan publik terhadap laporang keuangan yang ada. Metode penelitian yang digunakan dalam penelitian ini ialah metode eksperimen 2x2. Populasi penelitian ini ialah auditor pada KAP Se-DIY yang berjumlah 80 orang. Analisis data dilakukan dengan menggunakan software Stata model pengukuran Uji Heteroskedastistitas  dengan pendekatan Uji White dan Anlisis Hipotesis Two-way Anova. Hasil penelitian menunjukan bahwa tekanan waktu, red flag, dan skeptisisme professional audit berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Selain itu dalam penelitian ini menunjukan adanya pengaruh secara tidak langsung dari pengalaman auditor terhadap kemampuan auditor dalam mendeteksi kecuranganKata Kunci: Tekanan Waktu, Red Flag, Skeptisime Profesional Audit, Kemampuan Auditor, Mendeteksi Kecurangan.
Co-Authors Alia Ariesanti Barata, Budi Lestari, Putri Indah Sari, Yuwanti Kurnia Wijanarko, Toni Nur Yasfi, Muhammad