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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Wacana Hukum E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bussman Journal : Indonesian Journal of Business and Management Economic Reviews Journal Sidoluhur Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) SWARNA Journal of Management and Creative Business Indo-Fintech Intellectuals: Journal of Economics and Business JAKBS Jurnal Nirta: Studi Inovasi PENG: Jurnal Ekonomi dan Manajemen J-CEKI PESHUM
DJOKO KRISTIANTO
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PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) de Jesus Ximenes, Maria Angelina Antonio Modesta; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the professional skepticism factor has a positive and significanteffect on fraud detection.
PENGARUH JENJANG PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN BOYOLALI Ummah, Fitri Khoiru; Kristianto, Djoko; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of education level, educationalbackground, business scale and business age on the use of accountin information forUMKM actors in Boyolali sub-district. The type of data used is quantitative data. Thedata source used is primary data. The sampling technique was carried out usingrandom sampling methods. The sample used was 93 respondents to owner/managerof the UMKM. How to collect data by distributing questionnaires to UMKM businessowner in Boyolali sub-district. Based on the test result from the research, it isconcluded that the level of education has a significant effect on the used ofaccounting information, educational background has a signifivant effect on the use ofaccounting information, business scale has a significant effect on the use ofaccounting information and business age has a significant effect on the use ofaccounting information for UMKM actors in Boyolali sub-district.
KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ANTARA PERUSAHAAN BUMN DAN PERUSAHAAN NON BUMN DI INDONESIA Berliana, Farida; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine differences in financial performance andCSR disclosure between BUMN and Non BUMN companies, also to determine therelationship of financial performance with CSR disclosure. The types of data usedin this study are qualitative and quantitative data. The data source used issecondary data. The population in this study are all BUMN and non BUMNcompanies in Indonesia. The sample used in this study were 20 BUMN companiesand 20 non-BUMN companies. The sampling technique uses purposive samplingwith certain criteria and several considerations. Data analysis techniques used inthis study are descriptive analysis, independent sample t-test, and correlationanalysis. The results of data analysis show that there are no differences infinancial performance between BUMN and Non BUMN companies, there aredifferences in CSR disclosure between BUMN and Non BUMN companies, andhave a very weak positive relationship between financial performance and CSRdisclosure of BUMN and Non BUMN companies.
PENGARUH PENGALAMAN KERJA, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA AUDITOR INSPEKTORAT SE-EKS KARISIDENAN SURAKARTA Aprilia, Shelly; Kristianto, Djoko; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research objectives are 1) to analyze the auditor work experiencevariable which has a positive effect on audit quality; 2) Analyzing auditorintegrity variables have a positive effect on audit quality; 3) Analyzing theauditor's accountability variable has a positive effect on audit quality. This type ofresearch is survey research using a quantitative approach, where data analysis iscarried out in this study by performing statistical calculations. The samplingtechnique uses positive random sampling. The population in the study were allauditors who worked at the City / Regency Inspectorate of the former SurakartaResidency which included the Surakarta City Inspectorate, the Boyolali RegencyInspectorate, the Klaten Regency Inspectorate, the Sukoharjo RegencyInspectorate, the Wonogiri Regency Inspectorate, the Karanganyar RegencyInspectorate, the Sragen Regency Inspectorate. The sample of this research is allauditors of the Inspectorate throughout the Surakarta Residency as many as 83.The results of the study show that: 1) Work experience has a significanteffect on audit quality, meaning that the increasing work experience will alsoincrease the quality of the audit. Therefore, the higher the work experience theauditor has, the better the audit quality will be. 2) Integrity has a significant effecton audit quality, meaning that the increasing integrity of auditors will alsoincrease the quality of the resulting audit. Therefore, the higher the integrity ofthe auditor, the better the quality of the audit provided. 3) Accountability has asignificant effect on audit quality, meaning that the higher the auditor'saccountability, the better the quality of the audit will be performed and the auditquality can be achieved if the auditor has good accountability. So that if theauditor has high accountability, the results of the assessment will be of highquality.
PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO Khasanah, Winda Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This study uses primary data in the form of aquestionnaire given to taxpayer respondents at SAMSAT Sukoharjo Regency. Thepopulation in this study was 230,673 taxpayers in Sukoharjo district. Thesampling technique in this study using accidental sampling method. The dataanalysis technique used in this research is descriptive analysis, instrument test,classical assumption test, multiple linear regression analysis, coefficient ofdetermination test, t test and F test.The results of t count 3.230 with p-value 0.002 <0.05 means that there is asignificant effect. taxpayer knowledge (X1) on taxpayer compliance (Y). Theresult of t count 1.318 with p-value 0.191> 0.05 means that there is no significanteffect of tax sanctions (X2) on taxpayer compliance (Y) and the result of t count1.201 with p-value 0.233> 0.05 means there is no significant effect. significantawareness of taxpayers (X3) on taxpayer compliance (Y). (Y) Results of F test5.222 with a p-value of 0.002 <0.05, which means simultaneously the taxknowledge variable (X1), tax sanctions (X2) awareness tax (X3) The test ofdetermination shows the value of Adjusted R Square 0.113. It can be concludedthat the taxpayer stress variable can be explained by the three independentvariables, namely tax knowledge, tax sanctions and taxpayer awareness becauseAdjusted R Square 11.3% the remaining (100% -11.3% = 88.7%) explained byreasons other than the model.
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta) Azizah, Laila Nur; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 – 2018. Samplingtechniques (saturated samples). The analysis used in this study is to use multiplelinear contribution and regression analyses.Based on the calculation of contribution analysis during 2014-2018 it canbe said that, Hotel Tax in Former Surakarta Regency is very less contributing tothe Local Original Income. Based on the calculation can be said that, theRestaurant Tax in The Former Surakarta Regency is very less contributing to theLocal Original Income. Based on the calculation can be said that, Rekalme Tax inFormer Surakarta Regency is very less contributing to The Local OriginalIncome. Based on the calculation can be said that, Parking Tax in FormerSurakarta Regency is very less contributing to The Local Original Income. Basedon the partial spss test results of the Hotel Tax, the Restaurant Tax and BillboardTax have no effect while the Parking Tax affects the Local Original Income.Meanwhile, the hotel tax, restaurant tax, billboard tax and parking tax togetheraffect the original income of the area in the former Surakarta Regency.
PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN Marlina, Iin; Suharno, Suharno; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxes are a source of state revenue in increasing development interestsand one of the sources of development financing in the welfare of society. Thepurpose of this study was to determine (1) The effect of taxpayer knowledge onmotor vehicle taxpayer compliance, (2) The effect of tax penalties on motorvehicle taxpayer compliance. The research method uses a survey method using aquestionnaire, the type of data used is quantitative data, the data source used isprimary data and secondary data. The population in this study were all motorvehicle taxpayers registered at the SAMSAT Office in Sragen Regency until 2019as many as 522,344 people. The sampling technique used convenience sampling,namely a number of 100 respondents, the data collection methods used:questionnaires and documentation. The data analysis technique used isdescriptive analysis, validity test, reliability test, classical assumption test,multiple linear analysis, t test, F test and coefficient of determination.The result of t count 2.962 with a p-value of 0.004 < 0.05, so Ho isaccepted, meaning that there is a significant effect of taxpayer knowledge (X1) onmotor vehicle taxpayer compliance (Y). The result of t count -1.411 with a p-valueof 0.162 > 0.05 means that Ho is accepted, meaning that there is no significanteffect of tax sanctions (X2) on motor vehicle taxpayer compliance (Y). Thedetermination test shows an Adjusted R Square value of 0.090. It can beconcluded that the motor vehicle taxpayer's frustration variable can be explainedby the two independent variables, namely taxpayer knowledge and tax penaltiesfor other causes outside the model.
PENGARUH CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI (Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2020-2023) Aini, Ima Nur; Kristianto, Djoko
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v10i1.1893

Abstract

This study aims to analyze the effect of corporate social responsibility and good corporate governance on financial performance, with information asymmetry as a moderating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period, totaling 44 companies. This study uses a quantitative approach with secondary data as a data source. The sampling technique used was the purposive sampling method, namely the selection of samples based on certain criteria, so that 26 samples of companies that met the criteria were obtained with a total of 104 observations during the four years of the study. The data analysis methods in this study were Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Classical Assumption Test, Hypothesis Test and Moderated Regression Analysis (MRA) Test. The results showed that CSR and the board of directors had a significant effect on financial performance. However, the independent board of commissioners did not show a significant effect on financial performance. While the moderating variable, namely information asymmetry, was unable to moderate the effect of Corporate Social Responsibility, the independent board of commissioners and the board of directors on financial performance.
Pengaruh Ukuran Perusahaan, Rasio Keuangan, dan GCG Terhadap Kinerja Keuangan dengan CSR sebagai Variabel Moderasi Sukmaningrum, Detra Alivia; Kristianto, Djoko
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, rasio keuangan, dan Good Corporate Governance (GCG) terhadap kinerja keuangan, serta peran Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Pendekatan kuantitatif digunakan dengan data sekunder yang diperoleh dari laporan tahunan. Teknik analisis meliputi regresi linier berganda dan Moderated Regression Analysis (MRA), menggunakan bantuan perangkat lunak SPSS versi 22. Sampel ditentukan melalui purposive sampling, dengan total 45 observasi dari 9 perusahaan selama lima tahun. Hasil penelitian menunjukkan bahwa ukuran perusahaan, debt to equity ratio (DER), current ratio (CR), dan komite audit independen tidak berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, dewan komisaris independen memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. CSR tidak memoderasi hubungan antara dewan komisaris independen dan kinerja keuangan. Uji moderasi tidak dilanjutkan pada variabel lainnya karena tidak menunjukkan pengaruh langsung terhadap kinerja keuangan. Temuan ini memberikan implikasi bahwa efektivitas GCG, khususnya peran dewan komisaris independen, menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan tambang.
Pengaruh Literasi Keuangan, Gaya Hidup dan Pemanfaatan Financial Technology Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Dengan Pendapatan Orang Tua Sebagai Variabel Moderasi Priya Oktavianti Riana; Djoko Kristianto
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.272

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup, dan pemanfaatan financial technology terhadap perilaku pengelolaan keuangan mahasiswa, serta menguji peran pendapatan orang tua sebagai variabel moderasi. Penelitian dilakukan pada mahasiswa program studi akuntansi di universitas swasta di Kota Surakarta. Pendekatan yang digunakan adalah kuantitatif, dengan metode purposive sampling. Jumlah responden dalam penelitian ini adalah 91 mahasiswa. Data dikumpulkan melalui kuesioner dan dianalisis dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan dan gaya hidup tidak berpengaruh signifikan terhadap perilaku pengelolaan keuangan. Sementara itu, pemanfaatan financial technology berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan. Selain itu, hasil penelitian juga menunjukkan bahwa pendapatan orang tua tidak mampu memoderasi hubungan antara literasi keuangan, gaya hidup, maupun financial technology terhadap perilaku pengelolaan keuangan mahasiswa. Temuan ini dianalisis berdasarkan Theory of Planned Behavior (TPB) yang menjelaskan bahwa perilaku keuangan dipengaruhi oleh niat yang terbentuk dari sikap, norma subjektif, dan persepsi kontrol terhadap perilaku.
Co-Authors Ade Irma, Fitria Aini, Ima Nur Alvin, Sofiana Ana, Liya Wahyu Anggun Marettha Anita Wijayanti Annisa Nurul ’Aini Aprilia, Shelly Ari Wibowo, Handika Rizka Aris Eddy Sarwono Avianty, Hani Dyah Avriyanti, Ria AYU WULANSARI AYU WULANSARI, AYU Azizah, Laila Nur Bambang Widarno Berliana, Farida Catur Oktaviani Clara Alvinasari Agestha de Jesus Ximenes, Maria Angelina Antonio Modesta Devina Kusuma Wardani Dewi Saptantinah Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI Dewi SPA Dwi Maulida, Lelly Faricha Dwi Mita Sari Eva Hidayati Safitri Fachturozi, Ichvan Fadhilah, Kholbi Linta Fadjar Harimurti Fadjar Harimurti Fitri, Sari Elisa Fitria Ade Irma Fredinan Yulianda Handayani, Muji Handika Rizka Ari Wibowo Hesti Setyoningsih Hidayah, Liina Hasna Hidayati, Kanitha Ilham Alfa Fauzan Isdihar, Niluh Jayanti, Zeny Khasanah, Winda Nur Kinanti Septina dewi Kuryana, Aviani Lestariningrum, Nisa Liina Hasna Hidayah Manek, Maria Venty Maretta, Anis Lila Marettha, Anggun Marlina, Iin Muji Handayani Mulyani, Novi Tri Musliamawan Setya Aji Ningsih, Hayu Wulan Novi Tri Mulyani Novita Sari Novita Sari Nur Anissa Nurul ’Aini, Annisa Oktaviani, Catur Pitaloka, Tiara Diah Pratama, Khofifah Indar Priya Oktavianti Riana Puji Astutie, Dewi Saptantinah PUJIANTO, GLADYS Pujiastuti, Hartini Ramadan, Taufik Ratna Damayanti Ratsianingrum, Endah Revitasari, Desya Noveria Ria Avriyanti Rindi Novitasari Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rolan Mart Sasongko Rosa, Cindy Alfira S.Pd. M Kes I Ketut Sudiana . Santoso, Heru Mulyadi Saptantinah, Dewi Sari, Dwi Mita Septia Anggraini Setya Aji, Musliamawan Setyaningsih Sri Utami Silviana Nugraini Kusuma Sofiana Alvin Suharno Suharno Sukmaningrum, Detra Alivia Sulistia Ningsih, Sulistia Sunarti Susilowati, Wahyu Candra Tiara Diah Pitaloka Triasanti, Anindita Ummah, Fitri Khoiru Utami, Elfrida Anggun Kurnia Wahyu Candra Susilowati Wardani, Devina Kusuma Widayanti Widayanti Widayanti Widayanti Wulandari Wulandari Wulandari Wulandari Zeny Jayanti