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All Journal Jurnal Wira Ekonomi Mikroskil Akuntansi Krida Wacana Infestasi Jurnal Organisasi Dan Manajemen Jurnal Akuntansi Jurnal Buana Akuntansi Perspektif Akuntansi Journal of Digital Learning and Education Jurnal Riset Akuntansi dan Keuangan Journal of Public and Business Accounting Accounting Student Research Journal Jurnal Penelitian Akuntansi Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer
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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Mapping Of Management Accounting Research Septian Bayu Kristanto; Yunias Monika
Jurnal Akuntansi vol. 9 no. 2 Mei 2009
Publisher : Jurnal Akuntansi

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

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

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Intellectual Capital Variation dan Value Perception (Studi pada Sektor Pemerintahan) Septian Bayu Kristanto
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Jurnal Akuntansi

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

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PENGARUH DANA ALOKASI UMUM DAN KHUSUS TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI PULAU SUMATERA William Gani; Septian Bayu Kristanto
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.558

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The purpose of this study is to test the effect of the General Allocation Fund (DAU) and the Special Allocation Fund Expenditure (DAK) that occurs in the district/city on the island of Sumatra, on Government Expenditure. The data was taken from the budget statement and income statement of 2007, which was obtained from 55 districts/cities.The results of the analysis indicate that there was significant effect of the DAU and DAK on government expenditure. The impact of this research was expected to be a smarter government in regulating local spending especially related to APBN and APBD.
Survei Kecurangan Akademik Pada Mahasiswa Program Studi Akuntansi Septian Bayu Kristanto; Angeline Angeline; Subagyo Subagyo
Perspektif Akuntansi Vol 3 No 3 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.723 KB) | DOI: 10.24246/persi.v3i3.p179-196

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Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara keserakahan, kesempatan, kebutuhan, pengungkapan dan whistleblower terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Krida Wacana (FEB UKRIDA). Responden dalam penelitian ini sebanyak 147 mahasiswa. Teknik pengambilan sampel dengan menggunakan purposive sampling. Metode analisis data dalam penelitian ini menggunakan uji analisis regresi linier berganda. Hasil penelitian ini menunjukkan terdapat pengaruh positif signifikan antara variabel keserakahan, kesempatan, dan pengungkapan terhadap kecurangan akademik mahasiswa Program Studi Akuntansi FEB UKRIDA. Selain itu, variabel kebutuhan berpengaruh positif tidak signifikan terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi FEB UKRIDA. Sedangkan variabel whistleblower berpengaruh negatif tidak signifikan terhadap kecurangan akademik pada mahasiswa Program Studi Akuntansi FEB UKRIDA.
PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Herni Kurniawati; Fanny Andriani Setiawan; Septian Bayu Kristanto
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 | DOI: 10.24912/ja.v20i3.8

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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.
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Analisis Relevansi Akuntansi Tingkat Harga Umum dengan Akuntansi Konvensional di Indonesia Septian Bayu Kristanto
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i3.676

Abstract

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