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All Journal JURNAL EKONOMI Karimah Tauhid Jurnal Bisnis dan Kewirausahaan
Anggraeni, Rahayu
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DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
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This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness
PENGARUH MOTIVASI KARIR, KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA, DAN FINANCIAL REWARDS TERHADAP MINAT BERKARIR SEBAGAI SEORANG AKUNTAN PUBLIK Khaerunisa; Anggraeni, Rahayu; Kristanto, Eri
JURNAL EKONOMI Vol. 15 No. 1 (2025): Jurnal Ekonomi - Februari 2025
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This study aimed to test hypothesis the effect of career motivation, adversity quotient, labor market consideration, and financial rewards career interest as a public accountant. The type of this research is quantitative research using primary data, which is the the population of this research is from Universitas Jenderal Soedirman and Universitas Muhammadiyah Purwokerto students. The method used in this research is purposive sampling method which is the criteria of this research is student batch 2021 and has attend to auditing class. Based on the purposive sampling method that was calculate, 169 respondents obtained. The data in this research was processed using SPSS application and using multiple linear regression method, and in this research also used descriptive statistics, data quality test, classical assumption test, and hypothesis testing. The result of this research shown the career motivation, adversity quotient, labor market consideration, and financial rewards recognition positive effect on career interest as a public accountant.
TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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This study aims to determine the effect of Time Budget Pressure, Kompetensi Dan Independensi Terhadap Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance.
KETERTARIKAN MAHASISWA BERINVESTASI DI PASAR MODAL SYARIAH Kristanto, Eri; Anggraeni, Rahayu; Utami, Annisa Tianika
JURNAL EKONOMI Vol. 14 No. 1 (2024): Jurnal Ekonomi Februari 2024
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This study aims to determine the effect of investment education, perceptions of minimum capital, technological advances, and financial self-efficacy on student interest in investing in the Islamic capital market among students of the Faculty of Economics in Cilacap and Purwokerto. The method used in this study used quantitative methods and the sample used in this study was 100 respondents from economic faculties in Cilacap and Purwokerto using the convenience sampling method. Data collection method with a questionnaire. Data analysis using multiple regression analysis. Based on the results of the t test carried out partially, it shows that the variables of perception of minimum capital and technological progress have a significant effect on students' interest in investing in the sharia capital market. This is indicated by the calculated t value of 2.000 and 2.057 which is greater than the t table value of 1.985. Meanwhile, the investment education and financial self-efficacy variables do not have a significant effect on students' interest in investing in the Islamic capital market. This is indicated by the calculated t value of -1.217 and 0.624 which is smaller than 1.985.
DETERMINAN KEPATUHAN WAJIB PAJAK UMKM CILACAP Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 14 No. 2 (2024): Jurnal Ekonomi - Agustus 2024
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This study aims to examine the effect of tax awareness (X1), tax sanctions (X2), fiscal attitudes (X3) on taxpayer compliance (Y) in Cilacap UMKM. The sampling technique in this study used non-probability sampling with a sample of 64 respondents. The data collection technique was carried out by distributing questionnaires via Google Forms. The analysis prerequisite tests include normality, linearity, multicollinearity, and heteroscedasticity tests. Data analysis techniques using multiple linear regression. Statistical tests through the T test, R square (R2), and classical assumption tests. Research results: (1) tax awareness affects taxpayer compliance (2) tax sanctions affect taxpayer compliance (3) the attitude of the tax authorities has no effect on mandatory compliance.
Co-Authors Agustin, Paulina Didin Syamsudin Khaerunisa Kristanto, Eri Megan Asri Humaira Nisfisana, Nur Nurharirah, Siti Oktavianti , Dinda Mega Putri Qurrota’ainy, Farhany Zahra Rahman, Kristanti Rusi Rusmiati Aliyyah Siti Fauziah Utami, Annisa Tianika Wiworo Retnadi Rias Hayu, Wiworo Retnadi Rias