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All Journal Kinerja Jurnal Ilmu Komunikasi MODUS-Jurnal Ekonomi dan Bisnis
Rustiana
Universitas Atma Jaya Yogyakarta
Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO Rosalina Kurniwati Tethool; Rustiana Rustiana
KINERJA Vol. 7 No. 1 (2003): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.781

Abstract

The purpose of the study is to investigate the effect of interaction between supervisory action and workexperience in auditing on the auditors job satisfaction. There are 76 junior and senior auditors working inpublic accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors.Keywords: supervisory action, work experience, job satisfaction, auditor
COMPUTER ANXIETY DAN KEAHLIAN END USER COMPUTING DALAM PENGGUNAAN TEKNOLOGI INFORMASI Rustiana Rustiana
KINERJA Vol. 9 No. 1 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.902

Abstract

In the digital era, one of negatif impact is computer anxiety. But, one of the future trend in information technology is the increase end user capabilities to use and interact with the computer. In the other words there will be a decrease in computer anxiety and an increase in capabilities to use the computer. Capabilities to use the computeris as well as a proxy in computer self efficacy. The purpose of the studi is to investigate the effect about of computer anxiety on computer self efficacy end users computing. Questionaire has distributed to 149 management information system as a respondent. Data was analysed by dimple regression and the result supported the hipotesis. Implication of the study is to improve the computer learning to process of computer of the student.Keywords: computer anxiety, computer self efficacy, end user computing
PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI Rustiana Rustiana
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.925

Abstract

The aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in accounting curricula.Keywords: ethical dilemma, multidimensional ethic scale, accounting student, auditors.
BEBERAPA FAKTOR YANG BERDAMPAK PADA PERBEDAAN AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEJ) Jeane Deart Meity Prabandari; Rustiana Rustiana
KINERJA Vol. 11 No. 1 (2007): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1381

Abstract

This study examines the factors are impact on differences of audit delay in the financing firms that l isted at Jakarta Stock Exchange (JSE). These factors are total revenue, debt to assets ratio, gains or losses, audit opinion, and characteristic’s of accounting firms. Audit delay is measured as the length from the date of the project year-end to the date audit submits the annual report to BAPEPAM. Four hypotheses were tested by independent t-test or ANOVA. The study based on a sample of 111 the financial companies listed at JSE in year ended 2002 unti l 2004. There were differences of audit delay in total revenue and profit or loss announcement. But, no differences of audit delay in audit opinion and characteristic's accounting firm.Keywords: audit delay, total revenue, debt to seets ratio, audit opinion and characteristic's accounting firms
Persepsi Digital Dependent terhadap Pemanfaatan Media Sosial dan Dampak Sosial Ekonominya Rustiana
Jurnal ILMU KOMUNIKASI Vol. 15 No. 1 (2018)
Publisher : FISIP Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.982 KB) | DOI: 10.24002/jik.v15i1.1325

Abstract

The aim of the study was to have empirical evidence of using social media, positive and negative impacts in the social and economic fields. A total of 179 respondents accounting students at one private university in Yogyakarta. Data had collected by questionnaire. Furthermore, the data had analyzed qualitatively by using descriptive statistics and item analysis. The implications are useful for digital dependent to be wise in using social media and aware of the positive and negative impacts. In addition, for companies and providers useful to analyze for the utilization of economic and social potential of social media.  
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Lusius Kharismawan Sindudisastra; Rustiana Rustiana
Modus Vol. 26 No. 1 (2014): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.577

Abstract

This study was conducted to assess and identify the infuence of role confict and role ambiguity of the internal auditor independence commitment to work in rural banks Yogyakarta Special Region. Determination of the respondents was conducted by sampling purporsive ie sampling technique based on a certain criteria. The number of questionnaires distributed is as much as 25 questionnaires. This study uses a simple linear regression. Results of analysis in this study indicate that role confict and ambiguity each negatively afect the independence of the internal auditor commitment.Keywords: role confict, role ambiguity, internal auditor independency.
Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta Caecilia Mesian Anggit Sari; Rustiana Rustiana
Modus Vol. 28 No. 1 (2016): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.663

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor
Co-Authors Caecilia Mesian Anggit Sari Jeane Deart Meity Prabandari Lusius Kharismawan Sindudisastra Rosalina Kurniwati Tethool