Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC DI BEJ ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Fandli Rokhman]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 12, No 1 (2008): January 2008 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v12i1.872
<![CDATA[Timeliness represented a very important matter in determining financial statementvalue. This research was purposed to investigate the influence of audit delay factors, namelycompany size, company that announced loss, level of company profitability, auditors opinionand industrial sector. Audit delay could affect the timeliness of accounting information releases,and it would be known that timeliness was associated with the market reaction to theinformation released. Sampels were selected by method of purposive sampling. Regressionanalysis was used to investigate audit delay factors. The results could be interpreted thataudit delays tended to be longer for the company that announced loss in non-manufacturessampel, auditors opinion in overall sampel and auditors opinion in non-manufactures sampel.]]>
<![CDATA[Faktor Eksternal dan Faktor Internal yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Wenny Hartanti Putri]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol15.iss9.art5
<![CDATA[This study aims to analyze whether Time Pressure, Risk Audit, Materiality, Procedures Review and Control of Quality, Supervision Measures, External Locus of Control and Self Esteem auditor effect on premature sign off audit procedures. Data collection was conducted by giving questionnaires to auditors working in KAP Yogyakarta. The method of data analysis is validity and reliability testing, hypothesis testing by means of logistic regression analysis and Friedman test. Hypothesis testing is first performed using the Friedman test and the second to the eighth hypothesis using logistic regression. Friedman test showed that there is a priority order audit procedure that are likely to be abandoned. From the results mean rank from Friedman test indicates that the use of information management assertion is a procedure that is often to be abandoned, while the physical examination is the procedure most often to be abandoned. From the logistic regression showed that time pressure, review and quality control procedures, supervision measures, external locus of control and self-esteem have a significant effect on premature sign of audit procedures. But the audit risk and materiality has no affect the premature termination of audit procedures.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Keinginan Masyarakat untuk Menerima Perbankan Syariah ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Achmad Tirto Sudiro]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 8 Nomor 2, Januari 2010 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol8.iss2.art3
<![CDATA[This research titled "Analyzes the Factors that have an Effect Towards Society Intention to Accept on Islamic" which is purposed to test the factors that influent the Intention to accept of society into Islamic Banking as an alternative of financial. This research use source not only from Indonesian research and literature but also from foreign research and literature which is focus om internal variable, economic factors and religious factors also external variable that is quality of service, geographic acces and brand then test the influence of each its variable into the dependent variable which is intention to accept. Test on ths research use doubled regression formula.This research takes sample society on Daerah Istimewa Yogyakarta. Sampling based on society jobs which classified into four class that are Mahasiswa, Pegawai Negeri Sipil, Pegawai Swasta and UKM (Usaha Kecil dan Menengah). It's use accidental sampling technic, that spread 200 of quesiner but only 134 that can be process. Data were analyzed using statistical software SPSS version 16.0 and AMOS version 16.0.From five hypothesis only one that prove influencing the intention to accept on Islamic Banking. It's show that Daerah Istimewa Yogyakarta society intention to accept on Islamic Banking as an altenative of financial institutions only influenced by religious factors not economic factors, quality of service, geographic acces or brand.]]>
<![CDATA[Pengaruh Sifat Machiavellian, Locus of Control, dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Yogyakarta) ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Witono Witono]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 10 Nomor 9, Maret 2011 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol10.iss9.art3
<![CDATA[Penelitian ini dilakukan untuk memperoleh pemahaman tentang bagalmana pengaruh sifat machiavellian, locus of control, dan independensi terhadap perilaku etis auditor. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh variabel sifat machiavellian, locus of control dan independensi terhadap perilaku etis auditor. Literatur menunjukkan bahwa individu dengan tingkat machiavellian tinggi dan lebih rendah tingkat penalaran etika cenderung kurang mandiri dan lebih cenderung setuju dengan perilaku yang tidak etis. Kemerdekaan dalam audit berarti mengambil sudut pandang yang tidak bias dalam pelaksanaan pengujian audit, evaluasi hasil, dan penerbltan laporan audit. Beberapa hipotesis yang dikembangkan untuk menyelidiki; pertama pengaruh sifat machiavellianism yang negatif terhadap sikap etis auditor. Kedua, hubungan antara locus of control dan perilaku etis auditor, yang terakhir adalah hubungan antara independensi auditor dan perilaku etis auditor.Penelitian ini menggunakan sampel staf auditor yang bekerja di Kantor Akuntan Publik (KAP) yang ada di kota Yogyakarta. Metode analisis yang digunakan dalam penelitian ini adalah metode regresi berganda, dengan metode ini dapat dillhat bagaimana pengaruh setiap variabel seperti sifat machiavelltanisme, locus of control, dan independensi terhadap perilaku etis auditor.Hasil dari penelitian ini hipotesis satu dan tiga terbukti sedangkan hipotesis kedua tidak terbukti hal ini mungkin disebabkan karena auditor lebih memilih bekerja menggunakan ketrampilan yang dimiliki dan tidak berdasarkan locus of control diri mereka sendiri.]]>
<![CDATA[PERSEPSI AKUNTAN PUBLIK, PEMAKAI INFORMASI AKUNTANSI DAN MAHASISWA AKUNTANSI TERHADAP ADVERTENSI AKUNTAN PUBLIK ]]>
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 8 Nomor 1, Juni 2009 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol8.iss1.art6
<![CDATA[Penelitian ini dilakiikan untukmengetahui apa sebenamya yang menjadi persepsi atau pendapat para praktisi di bidang akuntansi mengenai advertensi Kantor Akuntan Publik. Penelilian ini dilakukan di Propinsi Daerah Istimewa Yogyakarta. Responden penelitian initerdiri 30dari Kantor Akimtan Publik, 30 dari pemakai inforntasi akuntansi dan 30 dari mahasiswa akuntansi.Hasil dari penelitian ini adalah diperolehnya bukti empiris bahwa para praktisi di bidang akuntansi memiliki persepsi yang positif terhadap advertensi Kantor Akuntan Publik. Hal ini semakin menguatkan hasil penelitian yang telah dilakukan di propinsi Daerah Khusus Ibukota.]]>
<![CDATA[Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment ]]>
<![CDATA[Reni Yendrawati]]>;
<![CDATA[Anita Sulistia Ragil]]>
<![CDATA[ Jurnal Aplikasi Bisnis Volume 11 Nomor 9, September 2011 ]]>
Publisher : <![CDATA[Jurnal Aplikasi Bisnis ]]>
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DOI: 10.20885/jabis.vol11.iss9.art2
<![CDATA[This study aims to examine the influence of gender, compliance pressure, task complexity and experience of the audit judgment. The research was conducted in Denpasar by using 57 public accountants as respondents. Convenience sampling was chosen in the process of collecting data.The research proved that gender did not significantly affect the audit judgment, while the obedience pressure, task complexity have negative affect. Experience has significant and positive impact on audit judgment.]]>
<![CDATA[Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Fee Audit, Opini Akuntan dan Ukuran Kap Terhadap Audit Changes ]]>
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Unisia No. 75: Tahun XXXIII Triwulan VII 2011 ]]>
Publisher : <![CDATA[Universitas Islam Indonesia ]]>
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DOI: 10.20885/unisia.vol33.iss75.art6
<![CDATA[The number of public accountant firms increasing may result in commpetition between public accountant firms. In such condition, a corporation may change the auditor. The purpose of this research is to know whether the change of management, financial distress, audit fee, accountant opinion and public accountant firm's size may influence limited corporations in indonesia to change auditors. The data being used is form manufacturing company which is listed in Indonesia Capital Market in 2007 - 2010 periods. The data is analyzed with logistic regression. This research resuit in audit fee and public accountant firm's size as variables influencing auditor changes of accountant opinion, financial distress and change of management as variables not influencing auditor changes.Keywords: auditor changes, change of management, financial distress, audit fee and accountant opinion ]]>
<![CDATA[Analisis Penerapan Software Pada Pelatihan Pembukuan Laporan Keuangan Sederhana Bagi KPM Oleh BBPPKS ]]>
<![CDATA[Bryan Wicaksono]]>;
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.245
<![CDATA[UMKM have a very important role for the advancement of a country's economic growth. There are lots of Indonesian people who become UMKM principals, but not all of them are categorized in KPM. Some UMKM that meet the requirements can be categorized as KPM. These UMKM also really need training in applying financial records in accordance with the currently applicable Accounting Standards, namely Financial Accounting Standards. This has the aim of helping UMKM that are included in the KPM category implement financial records that are in accordance with SAK UMKM, especially using the Microsoft Excel system. The PKH team that has been given training by BBPPKS is now required to provide training to KPM regarding procedures for recording financial bookkeeping which later can be practiced by KPM in order to facilitate their business in the financial sector. Sources of data collected based on interviews with several interrelated parties in the preparation of this report, as well as some other supporting data. The research results show that the UMKM studied have not implemented financial bookkeeping which will later be used to record financial reports and make decisions. It is recommended that UMKM that are categorized in the KPM category can apply this excel-based financial bookkeeping application, and take advantage of the convenience in this application so that it can assist users in preparing financial reports and also make it easier for users to calculate their business profits.]]>
<![CDATA[Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial ]]>
<![CDATA[Wildan Said]]>;
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i4.451
<![CDATA[The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.]]>
<![CDATA[ANALISIS PROSEDUR PENGHAPUSAN ASET /BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN PENDAPATAN DAN ASET DAERAH (BPKPAD) BANTUL ]]>
<![CDATA[Aditya Wahyu Nugraha]]>;
<![CDATA[Reni Yendrawati]]>
<![CDATA[ Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/jimea.v2i4.4995
<![CDATA[Penelitian ini bertujuan untuk menganalisis prosedur penghapusan aset/barang milik daerah (BMD) pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kabupaten Bantul. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menggambarkan secara mendalam pelaksanaan prosedur penghapusan aset berdasarkan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa proses penghapusan aset yang dilakukan oleh BPKPAD Bantul telah sesuai dengan ketentuan dalam Permendagri No. 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah serta mengacu pada standar akuntansi pemerintahan. Namun demikian, implementasi prosedur tersebut masih menghadapi beberapa hambatan, seperti ketidakakuratan data aset, keterbatasan sumber daya manusia, serta kompleksitas prosedur yang memerlukan koordinasi lintas instansi dan waktu yang cukup lama. Meskipun demikian, penghapusan aset yang dilakukan secara tepat terbukti mampu meningkatkan efektivitas dan transparansi pengelolaan aset daerah. Melalui penghapusan aset yang sesuai prosedur, data aset menjadi lebih akurat, beban biaya pemeliharaan atas aset tidak produktif berkurang, serta alokasi anggaran untuk pengadaan aset baru dapat dilakukan secara lebih efisien.]]>
