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All Journal AKUNTANSI DEWANTARA Jurnal Akuntansi Telaah Bisnis UBMJ (UPY Business and Management Journal)
Yennisa Yennisa
Universitas PGRI Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA Dewi Utami; Yennisa Yennisa
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.479 KB) | DOI: 10.26460/ad.v1i1.22

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting.Keyword: profitability, leverage, firms size, ownership struture, timeliness
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN AUDITOR INTERNAL TERHADAP AUDIT DELAY Yennisa Yennisa
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.719 KB)

Abstract

The purpose of this research is to analyze the influence of firm size, size of Public Accountant firm, and internal auditors to audit delay. The sample of this research for used 29 manufacture companies sector of consumer goods that listed in Indonesia Stock Exchange (IDX) for the period 2012-2015. The hypothesis proposed were tested by multiple linier regressions models. The results of the research shows that firm size and internal auditors has influence to audit delay. While size of Public Accountant firms do not has influence to audit delay.
Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender Dekeng Setyo Budiarto; . Yennisa; Fitri Nurmalisa
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.085 KB) | DOI: 10.35917/tb.v18i1.91

Abstract

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.
Faktor-Faktor yang Berpengaruh Pada Keputusan Penggunaan e-wallet dalam Transaksi Pembayaran (Studi di Pasar Tradisional Daerah Istimewa Yogyakarta) Yennisa Yennisa; Hasna Ridha Novia Putri
UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v2i2.5075

Abstract

Tujuan: untuk menguji arah dan pengaruh literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Metodologi: sampel dalam penelitian ini adalah konsumen pasar tradisional di Daerah Istimewa Yogyakarta (DIY) yang sudah menggunakan e-wallet shopeepay untuk transaksi pembayaran. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini adalah penelitian kuantitatif menggunakan data primer. Instrumen pengukuran dan penilaian variabel menggunakan lima skala likert sebagai suatu ukuran penilaian responden atas pertanyaan yang diajukan. Teknik analisis data melalui tahapan uji kualitas data yaitu; uji validitas dan uji reliabilitas. Teknik analisis menggunakan analisis statistik deskriptif dan analisis linier berganda. Untuk memenuhi kualifikasi pengujian hipotesis (parsial dan simultan) dengan analisis linier berganda maka tahapan uji normalitas, uji multikolinearitas dan uji heteroskedastisitas perlu dilakukan. Temuan: hasil uji statistik yang digunakan menunjukkan hasil bahwa literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan berpengaruh positif (baik secara parsial maupun simultan) terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Orisinalitas: pengujian dilakukan pada segmen konsumen UMKM pasar tradisional yang berada di wilayah DIY. Keterbatasan penelitian: tidak melakukan wawancara dengan responden sehingga terdapat kemungkinan responden tidak memahami pertanyaan dalam instrumen dengan baik Implikasi praktis: pemerintah perlu membuat kebijakan untuk mendorong transaksi non-cash terutama bagi masyarakat biasa Kata kunci: literasi keuangan, persepsi kemanfaatan, kemudahan, keamanan, keputusan menggunakan e-wallet
Co-Authors Budiarto, Dekeng Setyo Dewi Utami Fitri Nurmalisa Hasna Ridha Novia Putri