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Rispantyo Rispantyo
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan Subsektor Industri Batu Bara di Bursa Efek Indonesia Tahun 2015 - 2018) Anis Lila Maretta; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

A going concern audit opinion is an unqualified audit opinion with an explanatory paragraph that contains a great deal of doubt about the sustainability of the company's business. The purpose of this study is to determine (1) The effect of financial conditions on going concern audit opinion (2) The effect of company size on going concern audit opinion. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the coal industry subsector mining company during the 2015 - 2018 observation period. The sampling technique in this study used a purposive sampling method. Data analysis techniques used in this study were descriptive analysis, logistic regression analysis test, overall model test, coefficient of determination and hypothesis testing (F test and T test). Based on the results of data analysis the influence of the company's financial condition on going concern audit opinion obtained a negative coefficient and significant effect. The effect of company size on going concern audit opinion obtained positive coefficient and no effect. Suggestions in this study are to expand the object of research on mining companies on the Stock Exchange, use a longer span of research and add variables in subsequent research.
PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA) Fajar Nurul Ikhsan; Rispantyo Rispantyo; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1, AKL 2, Auditing 1, Auditing 2, Cost Accounting, Accounting Systems, Accounting Public Sector, Accounting Information Systems, Accounting Theory. The sampling technique is done by using purposive sampling method. In this study shows that emotional intelligence learning behavior has a significant positive effect on the level of understanding of accounting, and spiritual intelligence has a significant positive effect on the level of understanding of accounting.
PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR Anindita Triasanti; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regressionn analysisn methods. Thenresults showed simultaneously that accounting sciencenvariablesnand accounting record interestsnhadnanpositivenandnsignificantneffectnonnthensuccessnofnmicrobusinesss innKaranganyar Regency.
PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP) Maria Venty Manek; Rispantyo Rispantyo; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia Budi University, Surakarta University, and Tunas Pembangunan University. The sampling technique uses purposive sampling method. The result of T count 2,470 with p-value 0,016 < 0.05 means that there is a positive and significant influence on the cost of education (X1) on the decision of students to choose an accounting study program (Y). H acyl t-,699 with a p-value of 0,487 > 0.05 means that any negative effects and no significant student perceptions (X2) the decision of the students choose courses accounting (Y). H acyl t count 0,314 with a p-value of 0,008 < 0,05 means there is a positive and significant effect of the promotion (X3 ) against the decision of the students choose courses accounting (Y). F test results of 5,071 with a p-value of 0.003 < 0.05, which means that simultaneously variable education costs (X1), student perceptions (X2), and promotions (X3) have a significant effect on students' decision to choose an accounting study program (Y) . The determination test shows the value of Adjusted R Square 0,156 concluded that the student decision variable can be explained by the three independent variables namely education costs, student perceptions, and promotions because the remaining Adjusted R Square 15 (100%-15% = 85%) isSexplainedDbyD the causes -Dother causes Soutside theEVmodel.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kabupaten Sukoharjo) Putri Nur Handayani; Rispantyo Rispantyo; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of application of government accounting standards on quality of region’s government financial reports, the effect of human resource competencies on quality of regions’s government financial reports, the effect of the role of internal audit on quality of regin’s government financial reports, and to determine the effect of the application of government accounting standards, human resources, the role of internal audits on the quality of region’s government financial reports. This study belongs to quantitative research. The sample was determined by purposive sampling technique used 161 sample. Data analysis was done by using multiple regression with the help of SPSS V21 software. The results showed that the application of government accounting standards had a positive and significant effect on the quality of region’s government financial report, human resource competence had a positive and significant effect on the quality of region’s government financial reports, the role of internal audit had a positive and significant effect on the quality of region’s government financial reports, and the application of government accounting standards, human resource competencies, the role of internal audit had a significant effect on the quality of region’s government financial reports.
Co-Authors Anindita Triasanti Anis Lila Maretta Djoko Kristianto Fajar Nurul Ikhsan Maria Venty Manek Putri Nur Handayani Sunarti Sunarti