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Septian Bayu Kristanto
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia, Oktavia; Kristanto, Septian Bayu; Subagyo, Subagyo; Kurniawati, Herni
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Determinan Kelemahan Pengendalian Internal (Studi Empiris pada Pemerintah Daerah) Kristanto, Septian Bayu; Rimawati, Yuni
Akuntansi Krida Wacana vol. 10 no. 2 Mei 2010
Publisher : Akuntansi Krida Wacana

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Analisis Relevansi Akuntansi Tingkat Harga Umum dengan Akuntansi Konvensional di Indonesia Kristanto, Septian Bayu
Akuntansi Krida Wacana vol. 7 no. 3 September 2007
Publisher : Akuntansi Krida Wacana

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Penggabungan Usaha dan Pajak Penghasilan Kristanto, Septian Bayu
Akuntansi Krida Wacana vol. 10 no. 1 Januari 2010
Publisher : Akuntansi Krida Wacana

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PERSEPSI KUALITAS DAN PERFORMA SISTEM APLIKASI AKUNTANSI MYOB Kristanto, Septian Bayu; Windyan, Carlin
Jurnal Organisasi dan Manajemen Vol 13 No 2 (2017)
Publisher : LPPM Universitas Terbuka

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The purpose of this study wants to examine the effect of System Quality (SysQua) to Service Quality (ServQua), System Quality (SysQua) to Work Performance (WorkPef), and Service Quality (ServQua) to Work Performance (WorkPef). The object in this research is MYOB accounting software. The data gathers with quesionnaires in 2 types, physicals (paper) and online (using Google form).  From 315 questionnaires distributed consisted of 194 respondents through online, and 116 respondents through paper form. All the questionnaires are returned. The obtained data were analyzed using structural equation modelling. The result of data analysis showed that the System Quality (SysQua) have positive significant effect on the Service Quality (ServQua), Service Quality (ServQua) have positive significant effect on Work Performance (WorkPef), and System Quality (SysQua) have positive significant effect on Work Performance (WorkPef). The overall result indicates that MYOB have a good quality and related to user performance. Specifically, the user refers to basic user, which is university student. Tujuan penelitian ini adalah untuk menguji pengaruh hubungan System Quality (SysQua) terhadap Service Quality (ServQua), System Quality (SysQua) terhadap Work Performance (WorkPef) dan Service Quality (ServQua) terhadap Work Performance (WorkPef). Objek pada penelitian ini yaitu software akuntansi MYOB. Teknik pengumpulan data menggunakan metode purposive sampling. Perolehan data dengan kuesioner terdiri dari 2 tipe yaitu fisik (kertas) dan online (menggunakan Google form). Dari 315 kuesioner yang tersebar terdiri dari 194 responden melalui online dan 116 responden melalui kertas. Semua kuesioner telah kembali. Pengelolahan data menggunakan Structural Equation Model. Hasil dari penelitian ini menunjukkan bahwa System Quality (SysQua) berpengaruh positif signifikan terhadap Service Quality (ServQua), Service Quality (ServQua) berpengaruh positif signifikan terhadap Work Performance (WorkPef), dan System Quality (SysQua) berpengaruh positif signifikan terhadap Work Performance (WorkPef). Hasil keseluruhan menunjukkan bahwa MYOB memiliki kualitas yang baik dan terkait dengan kinerja pengguna. Secara khusus, pengguna mengacu kepada pengguna tingkat dasar, yang merupakan mahasiswa.
PERSEPSI KUALITAS DAN PERFORMA SISTEM APLIKASI AKUNTANSI MYOB Kristanto, Septian Bayu; Windyan, Carlin
Jurnal Organisasi Dan Manajemen Vol 13 No 2 (2017)
Publisher : LPPM Universitas Terbuka

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Abstract

The purpose of this study wants to examine the effect of System Quality (SysQua) to Service Quality (ServQua), System Quality (SysQua) to Work Performance (WorkPef), and Service Quality (ServQua) to Work Performance (WorkPef). The object in this research is MYOB accounting software. The data gathers with quesionnaires in 2 types, physicals (paper) and online (using Google form).  From 315 questionnaires distributed consisted of 194 respondents through online, and 116 respondents through paper form. All the questionnaires are returned. The obtained data were analyzed using structural equation modelling. The result of data analysis showed that the System Quality (SysQua) have positive significant effect on the Service Quality (ServQua), Service Quality (ServQua) have positive significant effect on Work Performance (WorkPef), and System Quality (SysQua) have positive significant effect on Work Performance (WorkPef). The overall result indicates that MYOB have a good quality and related to user performance. Specifically, the user refers to basic user, which is university student.   Tujuan penelitian ini adalah untuk menguji pengaruh hubungan System Quality (SysQua) terhadap Service Quality (ServQua), System Quality (SysQua) terhadap Work Performance (WorkPef) dan Service Quality (ServQua) terhadap Work Performance (WorkPef). Objek pada penelitian ini yaitu software akuntansi MYOB. Teknik pengumpulan data menggunakan metode purposive sampling. Perolehan data dengan kuesioner terdiri dari 2 tipe yaitu fisik (kertas) dan online (menggunakan Google form). Dari 315 kuesioner yang tersebar terdiri dari 194 responden melalui online dan 116 responden melalui kertas. Semua kuesioner telah kembali. Pengelolahan data menggunakan Structural Equation Model. Hasil dari penelitian ini menunjukkan bahwa System Quality (SysQua) berpengaruh positif signifikan terhadap Service Quality (ServQua), Service Quality (ServQua) berpengaruh positif signifikan terhadap Work Performance (WorkPef), dan System Quality (SysQua) berpengaruh positif signifikan terhadap Work Performance (WorkPef). Hasil keseluruhan menunjukkan bahwa MYOB memiliki kualitas yang baik dan terkait dengan kinerja pengguna. Secara khusus, pengguna mengacu kepada pengguna tingkat dasar, yang merupakan mahasiswa.
PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kurniawati, Herni; Setiawan, Fanny Andriani; Kristanto, Septian Bayu
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.18 KB) | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
Analisis Relevansi Akuntansi Tingkat Harga Umum dengan Akuntansi Konvensional di Indonesia Septian Bayu Kristanto
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Jurnal Akuntansi

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Komitmen Organisasi Karyawan (Studi Pada Bank Konvensional dan Bank Syariah di Jawa Tengah) Septian Bayu Kristanto
Jurnal Akuntansi vol. 8 no. 3 Sepetember 2008
Publisher : Jurnal Akuntansi

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Pengaruh Ukuran Pemerintahan, Pendapatan Asli Daerah (PAD), dan Belanja Modal Sebagai Prediktor Kelemahan Pengendalian Internal Septian Bayu Kristanto
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Jurnal Akuntansi

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Co-Authors Angelin, Debora Angelina Angelina Angeline Angeline Budiman, Rivan Christina, Lienai Diana Madeline Parapat Fanny Andriani Setiawan Felisia Juliani Gabrielle Merry Yobelia Yobelia Hartoni Hartoni Herni Kurniawati Hindirwan, Yoni Margaretha . Michelle, Gavrilla Oktavia Oktavia Olivia, Gabrille Setiawan, Fanny Andriani Subagyo Subagyo Subagyo Subagyo Susanto, Vinsen Revelin Vionita, Vionita William Gani Windyan, Carlin Windyan, Carlin Yosua Yosua Yuni Rimawati Yuni Rimawati Yunias Monika