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DJOKO KRISTIANTO
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ANALISIS PENGARUH KOMITMEN ORGANISASI, PENGELOLAAN KEUANGAN DAERAH DAN KINERJA APARATUR TERHADAP GOOD GOVERNANCE (Survey pada Aparatur Pemerintah Daerah Kabupaten Wonogiri) Lestariningrum, Nisa; Sarwono, Aris Eddy; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in this research is quantitative data, the data source used isprimary data. The population in this study were all local government officials inWonogiri district. The number of samples in this study were 102 respondents. Thesampling technique used purposive sampling. The data collection method usedwas a questionnaire. The data analysis teqnique used is descriptive statistics,validity test, reliability test, classicalassumption test and multiple linierregression. The results show that the variable of organizational commitment,regional financial management and apparatus performance have a significantpositive effect on good governance.
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 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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.
PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI) Ningsih, Hayu Wulan; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption tests and hypothesis tests(determination coefficients, F tests and t tests). Based on the results of dataanalysis of the influence of training, clarity of objectives and support of superiorshas a positive and significant effect on the effectiveness of the regional financialaccounting system. To improve the effectiveness of the regional financialaccounting system, then all parties in the agency need to be aware of theimportance of the regional financial accounting system and need to increase thesupport of leaders who fully support in realizing the effectiveness of the regionalfinancial accounting system better in an institution. The advice in this study is toexpand the research object to government agencies, use longer research timespans and add variables in subsequent research.
ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018) Alvin, Sofiana; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure, opportunity, rationalization, competence, and arrogance.Testing of the pentagon fraud risk elements uses proxy variables, namely financialstability, external pressure, ineffective monitoring, nature of industry, change inauditor, change in director, and Number of CEO’s Pictures. Meanwhile, for thefraudulent financial reporting variable using proxy F-Score. The sample used was16 state-owned companies listed on the Indonesia Stock Exchange in the period2014-2018 with by means of a method of sampling the sampling method ofpurposif. An instrument of analysis that was used in this research was multiplelinier regression analysis. The results of the study obtained the conclusion thatthere are two variables which were significant negative in influencing thefinancial statement fraud, these are external pressure and nature of industry.Meanwhile financial stability, ineffective monitoring, change in auditors, changein directors and number of ceo’s picture has not been affecting in fraudulentfinancial reporting.
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 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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 BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019 Hidayati, Kanitha; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis. The results show that BOPO and NPL havea significant negative effect on financial performance while CAR has a significantpositive effect on financial performance.Keywords: Financial Performance, Operating Expenses to Operating Income,Non Performing Loans, Capital Adequacy Ratio
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Oktaviani, Catur; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The purpose of this study is to examine the influence offirm size, probability, leverage and media exposure to corporate socialresponsibility disclosure. The dependent variable is corporate socialresponsibility. Independent variable are firm size, profitability, leverage andmedia exposure. This study was used secondary data from annual reports andfinancial reports of manufacturing companies which were listed in Indonesiastock exchange in 2016-2018 period. Samples were 60 manufacturing companies.This study used purposive sampling method and multiple linear regression as theanalysis method. Before being conducted by regression test, it was examined byusing the classical assumption test. The results of this study indicate that firm sizeand profitability not have significant influence to the CSR disclosure meanwhilethe leverage and media exposure have a positive significant influence to CSRdisclosure.
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 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI PEMODERASI (Studi Kasus pada OPD Kabupaten Wonogiri) Rosa, Cindy Alfira; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This study aims to determine the effect of human resource competencies onthe quality of local government financial reports and the influence of internalcontrol systems in moderating the relationship between human resourcecompetencies on the qualiy of local government financial statements in OPDWonogiri Regency. This research is a quantitative study using primary data. Thesampling technique uses purposive sampling technique. Data analysis techniqueused is simple linear regression with moderating variable testing using MRA(Moderated Regression Analysis) with absolute difference value testing and dataprocessing using SPSS 23. The results show that human resource competency hasa positive and significant effect on the quality of local government financialstatement. The results of the moderation regression analysis with the absolutedifference value test indicate that the internal control system is not able tomoderate and strengthen the relationship of human resource competencies to thequality of local government financial reports.
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018) Avriyanti, Ria; Saptantinah, Dewi; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
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 Febriana 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 Patunas, Fransiska Bunga Divka 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 Rolan Mart Sasongko Rosa, Cindy Alfira S.Pd. M Kes I Ketut Sudiana . Safinka, Keysa Auliana Santoso, Heru Mulyadi Saptantinah, Dewi Sari, Dwi Mita Septia Anggraini Setya Aji, Musliamawan Setyaningsih Sri Utami 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