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<![CDATA[Minat Mahasiswa Akuntansi Feb UKSW untuk Mengikuti Ujian Sertifikasi Chartered Accountant (CA) ]]>
<![CDATA[Kurniawan, Dwi Arif]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 2 (2021): Juli ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jppsh.v5i2.34343
<![CDATA[Profesi akuntansi mahasiswa disebabkan oleh stereotipe profesi akuntansi, sehingga mahasiswa dapat melihat bahwa profesi akuntansi merupakan profesi yang kurang menarik dan membosankan. Orang menganggap akuntansi selalu dikaitkan dengan angka dan kaidah. Tujuan penelitian ini adalah untuk menganalisis minat mahasiswa akuntansi untuk mengikuti ujian Chartered Accountant (CA) yang ditinjau dari biaya pendidikan, jenis kelamin, status akreditasi program studi, dan kartu anggota IAI. Populasi penelitian ini adalah mahasiswa program studi akuntansi Fakultas Ekonomika dan Bisnis. Data dalam penelitian ini diperoleh melalui penyebaran angket kuesioner kepada 100 responden mahasiswa akuntansi. Analisis data dalam penelitian ini menggunakan metode regresi linier berganda. Untuk pengujian hipotesis digunakan uji signifikansi parsial (uji-T) dan uji signifikansi simultan (uji-F). Hasil analisis dari uji-T dalam penelitian ini secara parsial menunjukkan jika biaya pendidikan dan status akreditasi program studi memiliki pengaruh terhadap minat mahasiswa akuntansi untuk mengikuti ujian sertifikasi CA, sedangkan jenis kelamin dan kartu anggota IAI tidak berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti ujian sertifikasi CA. Hasil uji-F menunjukkan bahwa secara simultan biaya pendidikan, jenis kelamin, status akreditasi program studi, dan kartu anggota memengaruhi minat mahasiswa akuntansi untuk mengikuti ujian sertifikasi CA. Implikasi penelitian ini diharapkan dapat menarik minat mahasiswa untuk mengikuti ujian sertifikasi chartered accountant.]]>
<![CDATA[Free Cash Flow, Leverage, Ukuran Perusahaan, dan Manajemen Laba di Perusahaan LQ45 BEI ]]>
<![CDATA[Mariani Katjie Lenanti Bailaen]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i08.p07
<![CDATA[Profit information is generally used as an appraisal of management performance. Earnings information can be used as a target of earnings management. The aim of the research is to empirically test the influence of free cash flow, leverage and company size on earnings management. This research uses LQ45 companies on the 2018-2021 BEI. The technique for collecting data uses purposive sampling which produces 20 LQ45 companies. The analysis method uses multiple linear analysis. The research results show that earnings management is not significantly influenced by free cash flow, while earnings management is significantly positively influenced by leverage and company size. This research contributes to consideration of investor and company management decision making regarding earnings management. Keywords: Earnings Management; Free Cash Flow; Leverage; Firm Size]]>
<![CDATA[Analisis Perataan Laba pada Perusahaan Non Manufaktur ]]>
<![CDATA[Lila Sapta Adi Kusuma]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ Jurnal Manajemen Maranatha Vol 12 No 2 (2013) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jmm.v12i2.165
<![CDATA[The aim of this research is to analyze income smoothing practices in non manufacturing companies listed in Indonesian Stock Exchange (BEI/IDX) using time period 2007 until 2011. Data were collected from www.idx.co.id and Indonesian Capital Market Directory (ICMD) and 73 samples were used. Eckel index was usedto compute income smoothing. The result of this research show that 22 companies conduct income smoothing practices and 51 companies didn’t. Construction companies have highest percentage (66.66%) in income smoothing practices.]]>
<![CDATA[Persepsi Akuntan Pendidik terhadap Konsep Dasar, Pengukuran dan Pengungkapan Akuntansi Lingkungan ]]>
<![CDATA[Devina Rizchy Sari]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ Jurnal Akuntansi Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v9i1.490
<![CDATA[Abstract The object of this study is teaching accountants who are in Salatiga, Surakarta and Semarang. The purpose of this study was to describe the perceptions of teaching accountants to basic concepts, measurement and disclosure of environmental accounting. This study uses 50 respondents who come from the city of Salatiga is 9 teaching accountant from Satya Wacana Christian University, 1 teaching accountant from Islamic Institute, Salatiga and 4 teaching accountant from STIE AMA Salatiga, 27 teaching accountants at the University of March Surakarta and 9 teaching accountants at the University of Dian Nuswantoro Semarang selected through convinience sampling techniques. The analysis used in this study using a frequency average and standard deviation of each of the respondents. The results of this study are teaching accountants assume that the basic concepts of environmental accounting in Indonesia are still on, the costs associated with the cost of environmental activities can be measured in monetary terms and costs associated with the activity of environmental costs should be disclosed in the financial statements. Keywords: Perception; Conceptual of Enviromental Accounting; Measurement of Enviromental Accounting; Disclosure of Enviromental Accounting.]]>
<![CDATA[Profitabilitas dan Likuiditas Terhadap Struktur Modal pada Perusahaan Pertambangan yang Terdaftar di BEI ]]>
<![CDATA[Nugroho, Paskah Ika]]>;
<![CDATA[Tera Vea Teffila]]>
<![CDATA[ Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 9 No. 1 (2025): April ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jppsh.v9i1.92661
<![CDATA[Dalam sebuah perusahaan untuk memikat investor dalam persaingan bisnis memerlukan beberapa faktor yang harus dilihat. Salah satu faktor pendukung investor untuk melakukan investasi dengan adanya struktur modal yang dirancang untuk mengoptimalkan nilai pemegang saham dalam jangka panjang. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan likuiditas terhadap struktur modal sebagai variabel dependen dengan ukuran perusahaan dan umur perusahaan sebagai variabel kontrol. Penelitian ini merupakan studi kausal dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan purposive sampling dengan sampel 34 sampel perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021 - 2023. Analisis data penelitian menggunakan teknik regresi data panel yang diolah menggunakan aplikasi Eviews-12. Hasil penelitian ini membuktikan bahwa: 1) Profitabilitas berpengaruh negatif terhadap struktur modal. 2) Likuiditas tidak berpengaruh terhadap struktur modal. 3) Ukuran perusahaan berpengaruh negatif terhadap struktur modal. 4) Umur perusahaan berpengaruh positif terhadap struktur modal. Bagi perusahaan, dilihat dari profitabilitas dapat digunakan sebagai indikator rendah atau tingginya struktur modal suatu perusahaan.]]>
<![CDATA[Determinan Minat Profesi Dibidang Perpajakan ]]>
<![CDATA[Nugroho, Paskah Ika]]>;
<![CDATA[Priskila, Leonita]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v10i1.801
<![CDATA[The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.]]>
<![CDATA[Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Dan Nilai-Nilai Sosial Terhadap Minat Berkarir Menjadi Akuntan Publik ]]>
<![CDATA[Suci, Denty Putri Wulan]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Pendidikan Ekonomi Undiksha Vol. 16 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jjpe.v16i3.82758
<![CDATA[Public accounting is a profession that helps the public in providing information for decision-making, especially related to finance. The purpose of this research is to determine the factors that influence accounting students' interest in choosing the public accounting profession. The factors used in this research are financial rewards, job market considerations, and social values. The approach used is a quantitative approach with survey methods. The sample was taken using a sampling technique with as many as 85 accounting students from Satya Wacana Christian University, Salatiga, to fill out the questionnaire. Data processing in this study used SPSS 26 by testing multiple linear regression. Hypothesis testing uses the R square test and t test. The research results obtained by the R square test showed that the independent variable explained 18.5% of the dependent variable, while 81.5% was explained by other variables outside this research model. The results of the t-test concluded that H3 was accepted, while H1 and H2 were rejected.]]>
<![CDATA[Factors Affecting Interest in E-Money Users Via Digital Based Payment Applications Among Accounting Students of Universitas Kristen Satya Wacana ]]>
<![CDATA[Pongratte, Meyske Triananda]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2385
<![CDATA[This research aims to identify and analyze factors that influence interest in using e-money through digital-based payment applications among students majoring in Accounting at Universitas Kristen Satya Wacana. E-money has become an integral part of the digital transformation in the world of finance, and understanding the factors that influence users' interest in this technology has significant relevance. This research uses a framework that includes variables such as perceived benefits, perceived risks, security, trust, and demographic factors such as gender. The questionnaire survey method was used to collect data from a sample of students. The results of data analysis show that the perceived benefit factor has a positive and significant influence on interest in using e-money, while the perceived risk, security, trust and gender factors do not have a significant influence. This research provides insight into the preferences and factors that influence Accounting students' interest in adopting e-money, with implications for the development of e-money technology and relevant marketing strategies.]]>
<![CDATA[THE EFFECT OF HURDLE RATE AND ORGANIZATIONAL INCENTIVE SYSTEMS ON COMMITMENT ESCALATION IN INVESTMENT DECISION MAKING ]]>
<![CDATA[Sonata, Benaria]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Among Makarti Vol 15, No 3 (2022): AMONG MAKARTI ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v15i3.364
<![CDATA[Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. The purpose of the research is to examine whether the existence of hurdle rates and incentive system in the organization influence the manager's decision to do escalation of commitment. The study used a 2x2 between subjects experimental design with 76 participants from under graduate accounting majors who are currently taking management accounting course. The results of the research showed that: (i) hurdle rates affect the actions of managers doing the escalation of commitment; (ii) the incentive policy of the organization affects the escalation of commitment.; (iii) the interaction between hurdle rates and incentive system of the organization doesn’t affect the escalation of commitment]]>
<![CDATA[THE EFFECT OF EMOTIONAL INTELLIGENCE, INTELLECTUAL INTELLIGENCE AND LEARNING INTEREST ON THE LEVEL OF ACCOUNTING UNDERSTANDING ]]>
<![CDATA[Nugroho, Paskah Ika]]>;
<![CDATA[Kiding, Gaby Febyola]]>
<![CDATA[ Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v16i2.499
<![CDATA[ABSTRACTThis study aims to determine the effect of emotional intelligence, intellectual intelligence, and student interest in learning on the level of accounting understanding. This research is a quantitative study with a population of SWCU FEB students from the accounting study program who are still active. Survey method technique is used from 100 students questionnaire data collected and then distributed via email, and other social media using the google form. The analysis technique in this study uses multiple regression techniques. The results of this study indicate that emotional intelligence, intellectual intelligence and interest in learning have a significant positive effect on the level of accounting understanding.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional, kecerdasan intelektual dan minat belajar mahasiswa terhadap tingkat pemahaman akuntansi. Penelitian ini merupakan penelitian kuantitatif dengan populasi mahasiswa FEB UKSW prodi akuntansi yang masih aktif. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan teknik metode survey yang didapatkan dari kuesioner 100 mahasiswa yang dikumpulkan kemudian disebarkan melalui email, dan media sosial lainnya menggunakan google form. Teknik analisis dalam penelitian ini menggunakan teknik regresi berganda. Hasil dari penelitian ini menunjukkan bahwa variabel kecerdasan emosional, kecerdasan intelektual dan minat belajar berpengaruh positif signifikan terhadap tingkat pemahaman akuntansi ]]>
