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Journal : Riset Manajemen dan Akuntansi

ANALISIS KOMPREHENSIF PENUMBUHAN JIWA ENTREPRENEURSHIP SEBAGAI PENGUATAN EKONOMI MASYARAKAT (Studi Kasus Pada Masyarakat Sekarisidenan Surakarta) Totok Susilo Pamuji Nugroho; Nina Adelina; Tities Wicaksono Pamuji Wibowo
Riset Manajemen dan Akuntansi Vol 10, No 2 (2019): Article-in-Press
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i2.78

Abstract

This study aims to determine the entrepreneurial spirit constraints experienced by Indonesian society. The main objective in this research is many of graduates of leading state universities who participated in job search, even though they are expected to be able to create jobs. The method used in this study uses descriptive analysis method. Data collection by purposive sampling while testing the validity of the data using Person Product Moments. The dependent variable in this study is the level of education and capital while the independent variable is the entrepreneurial spirit as measured by five indicators (integrity, accuracy, calmness, risk estimation and confidence). The results of this study indicate that the level of education and capital does not affect significant with the entrepreneurial spirit. Thus this research refutes the existing paradigm where if highly educated and have large capital it will success with entrepreneurship.
ANALISIS KOMITE AUDIT PADA PERUSAHAAN YANG MEMPEROLEH OPINI AUDIT PADA PERUSAHAAN MANUFAKTUR Totok Susilo Pamuji Nugroho; Nina Adelina
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.140

Abstract

This study aims to determine: (1) the factors that influence the provision of audit opinion, (2) the importance of audit opinion, and (3) the effect of audit opinion on manufacturing companies. The research method used is the study of literature that can assist researchers in finding references and can also be strong evidence in research. The results of study prove that: (1) the financial condition of the company is one of the factors giving an audit opinion in a company, (2) audit opinion very important for the company because it can help the company in preparing financial statements. Going concern audit opinions can also predict the viability of the company, and (3) audit opinion is very influential on the guarantee of truth and fairness of the financial statements company.