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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) KOLONI
Eko Triyanto
STIE Surakarta
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta) Ismunawan Ismunawan; Eko Triyanto
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.278 KB) | DOI: 10.29040/jap.v20i2.722

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement. Kata Kunci : audit judgment, experience, independence, locus of control, task complexity.
MEMBANGUN TRADISI ENTERPRENEURSHIP PADA MASYARAKAT Helisia Margahana; Eko Triyanto
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.497

Abstract

Enterpreneurship menjadi jalan yang paling efektif di tengah himpitan ekonomi yang semakin besar dan lapangan pekerjaan yang semakin sempit, untuk membangkitkan kembali kehidupan perekonomian masyarakat. Indonesia masih perlu mempersiapkan lahirnya generasi enterpreneur karena para enterpreneur inilah yang akan menjadi penggerak pembangunan ekonomi di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana membangun tradisi enterpreneurship pada masyarakat. Penelitian ini menggunakan metode kajian pustaka (Literature Review) untuk membahas topik yang dikaji. Kajian Pustaka dimaksudkan untuk memecahkan suatu masalah yang pada dasarnya bertumpu pada penelaahan kritis dan mendalam terhadap bahan-bahan pustaka yang relevan. Hasil dari telaah pustaka menyimpulkan bahwa ketiga tradisi yang diciptakan oleh keluarga, pendidikan dan pemerintah mampu mendorong tumbuhnya tradisi entrepreneur pada masyarakat. Kata kunci : Tradisi, Enterpreneurship, Masyarakat.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Tise Lestyawati; Eko Triyanto
KOLONI Vol. 2 No. 1 (2023): MARET 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v2i1.421

Abstract

The purpose of this study was to test the influence of Online Accounting Software, Educational Background, Business Size and MSME Business Duration on the Quality of MSME Financial Statements in Gondangrejo District. The population in this study is MSMEs located in Gondangrejo District, which amounts to 925 MSMEs. From this population, a study sample of 90 respondents was drawn which was confirmed through the Slovin formula. The data obtained are primary data and obtained from the distribution of questionnaires with a total of 35 questions. Each question is measured on five likert scales. The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that the variables of Online Accounting Software and Business Duration did not have a significant effect on the Quality of MSME Financial Statements in Gondangrejo District. Variables of Education Background and Business Size have a significant effect on the Quality of MSME Financial Statements in Gondangrejo District. Keywords: Online Accounting Software, Educational Background, Business Size, Length of Business, Quality of Financial Statements
Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Eko Triyanto; Arif Nugroho Rachman; Firman Fauzi Ibrahim
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7609

Abstract

This research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
Co-Authors Arif Nugroho Rachman Firman Fauzi Ibrahim Helisia Margahana Ismunawan Ismunawan, Ismunawan Tise Lestyawati