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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

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

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

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 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

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

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

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.

Pengaruh Inflasi BI Rate dan Nilai Tukar Terhadap Harga Saham Perusahaan Sub Sektor Property dan Real Estate Periode 2022-2024 Lani Ariani; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6807

This study was conducted to examine the significance of the effects of inflation, the BI Rate, and the exchange rate on stock prices of property and real estate sub-sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. The population consisted of 92 companies, and a purposive sampling technique was used to obtain 9 sample companies. The research employed a descriptive quantitative approach using panel data regression analysis with EViews 13 software. Secondary data, including stock closing prices, inflation, the BI Rate, and the Rupiah exchange rate, were obtained from the official websites of the Indonesia Stock Exchange, Bank Indonesia, and the Kementerian Perdagangan. The results indicate that changes in inflation and exchange rates do not have a significant effect on stock prices. In contrast, changes in BI Rate volatility have a negative and significant effect on stock prices. This suggests that the BI Rate is the dominant factor considered by investors in the property sector compared to other variables. As an implication, investors are advised to prioritize BI Rate analysis when making investment decisions, while property companies need to strengthen interest rate risk mitigation strategies to maintain the stability of stock prices traded in the capital market

Pengaruh Literasi Keuangan Persepsi Kemudahan dan Kepercayaan Terhadap Perilaku Penggunaan Sistem Pembayaran Digital QRIS Pada Mahasiswa FEB UNISRI Hijjatul Nur Wakhidah; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6815

This research seeks to examine how financial knowledge, the perceived simplicity of use, and trust impact the adoption of the Quick Response Code Indonesian Standard (QRIS) digital payment system by students at the Faculty of Economics and Business, Slamet Riyadi University Surakarta. A quantitative method is utilized in this study, involving primary data that was gathered through surveys distributed to FEB UNISRI students who are knowledgeable about and have previously utilized QRIS. The sampling method used was purposive sampling, which included a total of 100 student participants. The collected data was evaluated with multiple linear regression analysis through the SPSS software, following validity assessments, reliability assessments, and classical assumption evaluations. The findings reveal that financial literacy, perceived ease of use, and trust positively and significantly influence the behavior associated with QRIS usage. These results imply that increased financial literacy, enhanced perceived ease of use, and more robust trust in digital payment systems result in a higher frequency of QRIS usage among students in their everyday transactions. This study is anticipated to aid in advancing digital financial literacy and serve as a valuable reference for relevant parties in encouraging the uptake of cashless payment solutions among university students

Perilaku Keuangan Driver Ojek Online di Kota Surakarta Dalam Perspektif Akuntansi Keperilakuan Sanusi Dwiky Sanyoto; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6816

This research is based on the unstable and unpredictable nature of online motorcycle taxi drivers' income, which requires flexible financial management. In this situation, financial decisions are influenced by both rational considerations and psychological elements. This study aims to analyze how income is managed and expenditures are distributed, identify the impact of behavioral biases on financial decision-making, and understand how online motorcycle taxi drivers in Surakarta record and control their personal finances through a behavioral accounting perspective. This study uses a qualitative approach through in-depth interviews with online motorcycle taxi drivers as a source of information. Data are processed descriptively by linking field research findings with behavioral accounting concepts and behavioral bias theory. The results indicate that income management is carried out adaptively, prioritizing operational expenses and daily needs. Mental accounting factors, such as present bias, loss aversion, anchoring, and overconfidence, influence the financial decision-making process. Financial recording activities are carried out in a simple manner as an effort to control themselves. This research confirms that drivers' financial behavior does not strictly follow economic logic, making a behavioral accounting perspective relevant to explaining this phenomenon

Pengaruh Literasi Keuangan, Overconfidence, dan Herding Behavior Terhadap Keputusan Mahasiswa Akuntansi di Surakarta Samuel Bagus Kristiawan; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.6907

This study examines the influence of financial literacy, overconfidence, and herding behavior on the investment decision-making process among accounting students in Surakarta. Investment decisions in the student demographic are not merely a product of technical financial proficiency; they are significantly shaped by psychological and social factors that dictate behavioral patterns in instrument selection. While financial literacy serves as a critical cognitive foundation for interpreting complex financial concepts, psychological traits such as overconfidence and social tendencies like herding behavior can potentially induce biases or irrationality in investment practices. Adopting a quantitative methodology, this research utilizes primary data gathered through structured questionnaires distributed to accounting students in Surakarta. The sample was determined via purposive sampling, with data processed through multiple linear regression analysis using SPSS software. The empirical findings reveal that financial literacy exerts a positive and significant impact on the quality of investment decisions. Furthermore, overconfidence was found to have a positive correlation, while herding behavior also emerged as a significant determinant of student investment choices. These results underscore that the combination of financial knowledge and behavioral variables is instrumental in enhancing the efficacy of investment decision-making among accounting students

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