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DJOKO KRISTIANTO
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Pengaruh Pemahaman Peraturan Perpajakan, E-Filling, dan Religiusitas Terhadap Pelaporan SPT Tahunan Wajib Pajak (Studi Kasus Wajib Pajak di KPP Pratama Kabupaten Karanganyar) Silviana Nugraini Kusuma; Djoko Kristianto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.8466

Abstract

Pajak memiliki peran dominan dalam pembangunan nasional, terutama untuk infrastruktur dan pendidikan. Namun, masih ada 2,3 juta wajib pajak yang belum melaporkan kewajibannya. Penelitian ini bertujuan untuk menganalisis pengaruh Pemahaman Peraturan Perpajakan, E-Filing, dan Religiusitas terhadap pelaporan SPT Tahunan di KPP Pratama Karanganyar. Penelitian menggunakan metode survei dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner dari 100 wajib pajak orang pribadi di Kabupaten Karanganyar, menggunakan teknik convenience sampling. Analisis data dilakukan dengan regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS. Hasil penelitian menunjukkan bahwa Pemahaman Peraturan Perpajakan (X1) tidak berpengaruh signifikan terhadap pelaporan SPT Tahunan. E-Filing (X2) memiliki pengaruh signifikan positif, sementara Religiusitas (X3) tidak terbukti berpengaruh signifikan. Uji F menunjukkan bahwa ketiga variabel secara simultan berpengaruh terhadap pelaporan SPT. Koefisien determinasi menunjukkan bahwa variabel independen menyumbang 21,2% pengaruh, sedangkan 78,8% dipengaruhi oleh faktor lain seperti Sanksi Pajak, Penghasilan Wajib Pajak, Sosialisasi Perpajakan, dan Patriotisme.
Faktor-Faktor Determinan Pemilihan Karier Sebagai Akuntan Publik Dan Non-Akuntan Publik Pada Mahasiswa Akuntansi Di Perguruan Tinggi Swasta Surakarta Isdihar, Niluh; Kristianto, Djoko
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8356

Abstract

The main problem in this study is the low interest of accounting students in Indonesia to choose a profession as a public accountant. This study aims to analyze financial rewards, professional recognition, social values and personality towards career choices as public accountants and non-public accountants for accounting students in Surakarta. This study used a sample of 120 accounting students at PTS Surakarta, the sampling technique used purposive sampling with the criteria of accounting students from PTS Accredited B and have passed the Auditing I and Auditing II courses. A questionnaire approach was utilized to collect data, and its validity and reliability were examined. Logistic regression analysis was employed as the data analysis method. (2) The results of the Exp (B) test indicate that the professional recognition factor has a dominant influence on the career choices of accounting students in Surakarta as public accountants. The study concludes that (1) “financial rewards, professional recognition, and social values have a significant effect on career choices as public accountants and non-public accountants for accounting students at PTS Surakarta, while personality does not have a significant effect.”
Analisis Pengaruh Opinion Shopping, Leverage, dan Kepemilikan Institusional Terhadap Opini Audit Going Concern: (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Pada Jakarta Islamic Index Tahun 2019-2022) Septia Anggraini; Dewi SPA; Djoko Kristianto
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2926

Abstract

This research aims to analyze the influence of opinion shopping on going concern audit opinions in manufacturing companies listed on the Jakarta Islamic Index in 2019-2022, analyze the influence of leverage on going concern audit opinions of manufacturing companies listed on the Jakarta Islamic Index in 2019-2022, and analyze The influence of institutional ownership on going concern audit opinions of manufacturing companies listed on the Jakarta Islamic Index for 2019-2022. This research is a case study of manufacturing companies listed on the Jakarta Islamic Index for 2019-2022. This research used a sample of 132 with a sampling technique using purposive sampling. Data collection techniques use library research. The data analysis technique uses multiple linear regression analysis methods, t test, f test, and determination test. The research results show multiple linear regression analysis Y= 6.332 + 0.477 X1 + 0.348 X2 + 0.541 Leverage has a significant effect on the Manufacturing Going Concern Audit Opinion on the 2019-2022 Jakarta Islamic Index. Institutional ownership has a significant influence on the Manufacturing Going Concern Audit Opinion on the 2019-2022 Jakarta Islamic Indeks.
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 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

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.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta) Pujiastuti, Hartini; 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 research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliability test, classical assumptions, multiple linearregression analysis test, t test, F test and test of determination (R2). The results ofthis study are internally coordinated, the suitability of compensation, adherence toaccounting rules and procedural fairness coefficients are negative and have asignificant effect on the tendency of accounting fraud.
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 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

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 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 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

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.
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 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

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 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.
Co-Authors Ade Irma, Fitria Agung Mugi Widodo Akhmad Sulthoni Alvin, Sofiana Ana, Liya Wahyu Anggun Marettha Anita Wijayanti 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 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 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 Iqmawan Muhammad Iqbal Isdihar, Niluh Jayanti, Zeny Kartika Hendra Titisari Khasanah, Winda Nur 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 Pramono Hadi Priya Oktavianti Riana Puji Astutie, Dewi Saptantinah PUJIANTO, GLADYS Pujiastuti, Hartini Ramadan, Taufik Ratna Damayanti Ratsianingrum, Endah Revitasari, Desya Noveria Ria Avriyanti 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 Silviana Nugraini Kusuma Sofiana Alvin Suharno Suharno Sukmaningrum, Detra Alivia Sulistia Ningsih, Sulistia Sunarti Supawi Pawenang Susilowati, Wahyu Candra Suwardi Tiara Diah Pitaloka Triasanti, Anindita Ummah, Fitri Khoiru Utami, Elfrida Anggun Kurnia Wahyu Candra Susilowati Wahyu Nur Eviana Wardani, Devina Kusuma Widayanti Widayanti Widayanti Widayanti Wulandari Wulandari Wulandari Wulandari Zeny Jayanti