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THE AUDIT EXPERIENCE AS A MODERATING THE EFFECT OF E-AUDIT IMPLEMENTATION AND THE AUDIT’S WORKING ENVIRONMENT ON THE QUALITY OF AUDIT FINDINGS IN THE FRAUD AUDITING Cahyono, Yuli Tri; Putri, Devy Anggraeni Widya; Nurharjanti, Nashirotun Nissa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing
KOMPENSASI, MOTIVASI, PELATIHAN, DAN LINGKUNGAN KERJA PADA KUALITAS KINERJA PEGAWAI Yuli Tri Cahyono; Eskasari Putri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.031 KB) | DOI: 10.35906/je001.v9i1.479

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AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompensasi, motivasi, pelatihan, dan lingkungan kerja pada kualitas kinerja pegawai. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data pada penelitian ini menggunakan bantuan SPSS. Metode analisis yang digunakan adalah regresi liner berganda untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa pelatihan berpenaruh terhadap kualitas kinerja pegawai, sedangkan kompensasi, motivasi, dan lingkungan kerja tidak berpengaruh.Kata Kunci: pelatihan, lingkungan kerja, motivasi, kinerja pegawaiAbstractThis study aims to examine and analyze the effect of compensation, motivation, training, and work environment on the quality of employee performance. Data collection was carried out through questionnaires. Analysis of the data in this study using SPSS. The analytical method used is multiple linear regression to test and prove the research hypothesis. The results of the analysis show that training affects the quality of employee performance, while compensation, motivation, and work environment have no effect.Keywords: training, work environment, motivation, employee performance
Regional Competitiveness and Its Implications for Development Daryono Soebagyo; Triyono Triyono; Yuli Tri Cahyono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 14, No 2 (2013): JEP Desember 2013
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v14i2.138

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This study was conducted to identify regional competitiveness in some areas of Central Java. Regional competitiveness became one of the issues in regional development policy since the enactment of local autonomy.Measurement of regional competitiveness has been mostly done through ranking as a benchmark the competitiveness of the region. Mapping regional competitiveness in Indonesia has been made to all counties and cities, which shows the competitiveness ranking of each region. Competitiveness ranking is based on the characteristics of the area assessed the competitiveness of the input and output competitiveness. Even though the mapping of regional competitiveness in Central Java in particular has never been done, but the result of the national and regional competitiveness can be used as a reference to determine the ranking of each district / town in Central Java. Distribution competitiveness ranking the 15 districts / cities in Central Java can be grouped based on input competitiveness and the competitiveness of output.
FAKTOR-FAKTOR SEBAGAI PERTIMBANGAN KONSUMEN DALAM MELAKUKAN PEMBELIAN DI SUPERMARKET Yuli Tri Cahyono
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i1.1275

Abstract

The impact of supermarkets (including hypermarkets) on the existence of traditional markets has recently become a topic of heated public debate. According to anumber of circles, the traditional markets are the most affected by the impact of competition from the supermarkets. Many people believe that the presence of modern markets, especially supermarkets and hypermarkets, is pushing urban traditionalmarkets into a corner. The superiority of modern over traditional markets lies in the fact that the former can sell the same products at lower prices, in addition to the comfort and different payment options they offer shoppers. Furthermore, the supermarkets and hypermarkets establish business links with large suppliers, usually for an extended period of time. This enables them to operate efficiently, benefitting fromthe economies of scale. Supermarkets adopt a number of pricing and non-pricing strategies to attract customers such as price limits, predatory pricing, and intertemporal price discrimination, for example, discounts at the end of the week and at certain other times. Their non-pricing strategies include advertising, longer opening hours (especially on weekends), bundling or tying (combined purchases), and free parking.
PROSPEK KEPARIWISATAAN DAN DAYA TARIK DAERAH TUJUAN WISATA Edy Purwo Saputro; Fereshti Nurdiana; Yuli Tri Cahyono
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 1 Juni 2006
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i1.1224

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Tourism sector represent important component in economics. Tourism sector development basicallyrepresent reference to see how big potency which can give benefit, not even in the case of acceptance state -area, but also aspect absorption and labour repair prosperity society systematically. Tourism sectorpotency Indonesia that owns of a number of tourism assets, especially cultural tourism. This assettourism characteristic indirectly exactly becomes distinguishing factor with other area. Therefore, needthere systematic sale pattern to support tourism potency.
Pengaruh Inflasi terhadap Pelaporan Keuangan Yuli Tri Cahyono
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3695

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta) Yuli Tri Cahyono
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4923

Abstract

This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income 
Pengaruh Perencanaan dan Pengawasan terhadap Produktivitas Kerja Karyawan pada Perusahaan Manufaktur di Surakarta Yuli Tri Cahyono; Lestiyana Indira M
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3558

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The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry Widowati Dian Permatasari; Yuli Tri Cahyono; Atwal Arifin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17949

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that  the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company's accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.
THE AUDIT EXPERIENCE AS A MODERATING THE EFFECT OF E-AUDIT IMPLEMENTATION AND THE AUDIT’S WORKING ENVIRONMENT ON THE QUALITY OF AUDIT FINDINGS IN THE FRAUD AUDITING Yuli Tri Cahyono; Devy Anggraeni Widya Putri; Nashirotun Nissa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing