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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Rispantyo Rispantyo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta) Ine Noviana Putri; Rispantyo Rispantyo; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6228

Abstract

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, multiple linear regression analysis tests,t tests, F tests, and determination tests (R2). Based on the results of data analysisthe effect of professionalism on the auditor performance obtained a positivecoefficient and significant effect. Thee effect off role ambiguity onn the tendencyauditor performancee obtained negative coefficient and significant effect. Theeffectnofforganizationaliscommitmentoon the auditorsperformance is obtainedpositive coefficient and significant effect. The suggestion in this research is toincrease the research object, namely not only KAP in Surakarta and YogyakartaCity and to add moderating or intervening variables.
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 Catur Oktaviani; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6231

Abstract

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 purpose of this study is to examine the influence offirm size, probability, leverage and media exposure to corporate socialresponsibility disclosure. The dependent variable is corporate socialresponsibility. Independent variable are firm size, profitability, leverage andmedia exposure. This study was used secondary data from annual reports andfinancial reports of manufacturing companies which were listed in Indonesiastock exchange in 2016-2018 period. Samples were 60 manufacturing companies.This study used purposive sampling method and multiple linear regression as theanalysis method. Before being conducted by regression test, it was examined byusing the classical assumption test. The results of this study indicate that firm sizeand profitability not have significant influence to the CSR disclosure meanwhilethe leverage and media exposure have a positive significant influence to CSRdisclosure.
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar) Amanda Thea Hosana; Rispantyo Rispantyo; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6233

Abstract

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 technique was taken usingpurposive sampling method, amounting to 72 respondents. The data analysistechnique used in this research is descriptive statistical test, validity test,reliability test, classical assumption test, multiple linear regression analysistest, t test, F test, determination test (R2) and MRA absolute difference test.The result of the research states that good governance and internal controlsystems have a significant positive effect. The result of moderation regressionanalysis with absolute difference value test shows that the internal controlsystem isn’t able to negatively moderate the relationship of good governance tothe quality of local government financial reports.
Pengaruh Inklusi Keuangan, Literasi Keuangan, dan Perilaku Keuangan Terhadap Minat Investasi Pasar Modal pada Generasi Z di Kota Solo Raya Lisa Umi Haniah; Rispantyo Rispantyo
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1159

Abstract

Investment development has been very rapid lately, especially among the younger generation, especially generation z. However, in 2022, there was an increase in losses due to illegal investment due to the lack of literacy and good understanding of various financial products and services and the lack of wisdom in financial management. This study aims to analyze the significant influence of financial inclusion, financial literacy, and financial behavior on the investment interest of generation z in the city of Solo Raya. This study uses primary data obtained by distributing questionnaires to 100 generation z in the city of Solo Raya using a purposive sampling technique. The data analysis technique uses descriptive analysis, multiple linear regression test, t-test, f-test, and coefficient of determination test. The results of the study show that financial inclusion has a significant positive effect on the investment interest of generation z in the city of Solo Raya, financial literacy has a significant positive effect on the investment interest of generation z in the city of Solo Raya, financial behavior has a significant positive effect on the investment interest of generation z in the city of Solo Raya.
Pengaruh Peer, Financial Literacy  dan Inklusi Keuangan Terhadap Saving Behavior dengan Motifsebagai Variabel Intervening Cinthya Restu Maharani Rusdiantho; Rispantyo Rispantyo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.2936

Abstract

This research aims to examine and analyze the influence of peers, financial literacy, and financial inclusion on saving behavior with saving motives as an intervening variable. This research is a quantitative study with a descriptive approach. The population in this study consists of all KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta. The sampling technique used purposive sampling method using the Slovin formula. The sample in this study consists of KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta with the provision that the respondents concerned are in accordance with the author's criteria. The sample in this study amounted to 85 respondents. The data collection method used questionnaires distributed directly. The data used in the research is primary data collected through questionnaire surveys. Data analysis used multiple linear regression analysis and path analysis. The research results show: 1) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) and Saving Motives (Z) have a positive and significant effect on Saving behavior, 2) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) have a positive and significant effect on Saving Motives. 3) Financial literacy (X2) and Financial Inclusion (X3) have a positive and significant effect on Saving behavior mediated by Saving Motives. 4) Saving Motives are unable to mediate the influence of Peers on Saving Behavior
Pengaruh Pengetahuan Perpajakan, Progra Pemutihan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Kota Surakarta Bening Karismawati; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4311

Abstract

The purpose of this study was to examine the effect of Tax Knowledge, Tax Amnesty Program, and Tax Sanctions on Motor Vehicle Taxpayer Compliance in Surakarta City. This study used motor vehicle taxpayers in Surakarta City. The method in this study uses a quantitative method. In this study, SPSS version 27.0 was used to analyze the data. The data sources used were primary data and secondary data. The population in this study were motor vehicle taxpayers in Surakarta City, totaling 517,790 vehicles registered according to the Surakarta City Central Statistics Agency. The sample in this study was 100 taxpayers, calculated using the Slovin formula. The sampling technique in this study used Accidential Sampling. The data collection technique used a questionnaire. In this study, descriptive analysis, multiple linear tests, t-tests, f-tests, and coefficient of determination tests were used. The results of this study stated that Tax Knowledge had no significant effect, meaning that tax knowledge had not been able to increase taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax amnesty and tax sanctions have a significant positive effect, meaning that with the implementation of the amnesty program and the increasingly strict sanctions given, it will increase taxpayer compliance in paying motor vehicle taxes.
Pengaruh Literasi Keuangan, Financial Technology (Fintech) dan Gaya Hidup Hedonisme Terhadap Perilaku Keuangan Mahasiswa (Studi Kasus pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Kota Surakarta) Sherly Arma Almiyani; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4519

Abstract

This study aims to analyze the influence of financial literacy, financial technology (fintech) and hedonistic lifestyle on the financial behavior of accounting students. The population in this study were accounting students at Private University in Surakarta City. The sample of this study was 83 students, obtained by the probability sampling method. Data were collected through questionnaires and analyzed using SPSS software version 27.0. Data analysis methods used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the linear regression analysis show that financial literacy and financial technology (fintech) have a positive and significant influence on students' financial behavior. Meanwhile, the hedonistic lifestyle has a negative and significant influence on students' financial behavior
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah Novita Budi Prastika; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4049

Abstract

The purpose of this study is to test the influence of understanding accounting information syestems and internal control syestems on the quality of regional financial reports.This study conducted a survey at the Regional Revenue and Finance Management Agency (BPKPD) in Sragen Regency. The research method used is a quantitative method using SPSS version 27 to analyze the data. The data source used in this study is primary data. The population in this study were 82 BPKPD employees in Sragen Regency. The sample in this study was 82 BPKPD employees in Sragen Regency. This study uses a purposive sampling method. The data collection technique used a questionnaire. The data analysis technique used descriptive analysis, multiple linear regression tests, t tests, F tests, and determination coefficient tests (R2). The results showed that understanding accounting, accounting information systems, and internal control systems had a significant positive effect on the quality of regional financial reports.
Co-Authors Amanda Thea Hosana Amien Mustofa AYU WULANSARI Bambang Widarno Bening Karismawati Catur Oktaviani Cinthya Restu Maharani Rusdiantho Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Fadjar Harimurti Fitria Ade Irma Ine Noviana Putri Lisa Umi Haniah Maharani Putri Pratiwi Muchamad Arifin Musliamawan Setya Aji Novita Budi Prastika Ridho Nugroho Putra Santosa Sherly Arma Almiyani Sigit Dwi Handoyo Sunarti Sunarti Titik Haryani Wulandari Wulandari