Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL EKONOMI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Kristanti Rahman
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Economics, Econometrics & Finance Education Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Kristanti Rahman; Aniza Husniatul Mardiyah
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Effect of Managerial Ownership, Audit Quality, and Leverage on the Integrity of Financial Statements (Study on Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2016-2020). The population of this study is Sharia Commercial Banks Registered with the Financial Services Authority (OJK) for the 2016-2020 period. Technical sampling using purposive sampling. The type of data used is secondary data and obtained 6 Sharia Commercial Banks which are used as samples. Statistical analysis in this study used multiple linear regression. The results of this study show that: Managerial Ownership does not affect the Integrity of Financial Statements, Audit Quality affects the Integrity of Financial Statements, Leverage affects the Integrity of Financial Statements. The suggestion of this study, for the researcher can then replace the object of research, add the latest research period, add other independent variables, such as institutional ownership, liquidity, audit committee and auditor independence. Keywords : Managerial Ownership, Audit Quality, Leverage, Financial Statement Integrity.
Fraud Triangle Mendeteksi Kecurangan Dalam Laporan Keuangan Dana Desa Kristanti Rahman; Rahayu Anggraeni; Dania Febriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.11937

Abstract

This study aims to test the Fraud Triangle to detect fraudulent financial reports of village funds with variables Morality (X1), Village Apparatus Competence (X2) and Compensation Suitability (X3) affecting Village Fund Fraud Prevention (Y) in Cilacap Regency. The sample in this study were 16 villages with 3 village officials per village, so that the total number was 48 people with Purposive sampling technique which was used as a research sample. Data analysis techniques with multiple linear regression using SPSS for Windows version 27.00.The results of this study indicate that Morality has no effect on Preventing Village Fund Fraud in Cilacap Regency. The competence of the Village Apparatus affects the Prevention of Village Fund Fraud in Cilacap Regency. Compensation Suitability affects the Prevention of Village Fund Fraud in Cilacap Regency.
The effect of financial behavior and income on investment decisions during the covid 19 pandemic with financial literacy as an intervening variable Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10418

Abstract

This study aims to analyze the effect of financial behavior and income on invesment decisions during the Covid 19 pandemic with financial literacy as an intervening variable. The population and sample in this study were the people of Cilacap Regency, and tehe number of respondents was 100 people. Methods of data collection using a questionnaire. The data analysis technique uses multiple regression and for testing the intervening variables using the  Sobel  est.  The results of this study indicate that financial behavior affects financial literacy, income affects financial literacy, financial behavior affects investment decisions, income affects investment decisions, financial literacy affects investment decisions, financial literacy mediates  the  relationship between financial behavior on investment decisions, and financial literacy mediates the relationship between financial behavior and decisions 
Determinan fraud prevention dengan akuntabilitas sebagai variabel mediating Kristanti Rahman; Tri Nurindahyanti Yulian
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest, moralitas, dan kesesuaian kompensasi dengan akuntabilitas sebagai variabel mediating terhadap fraud dalam pengelolaan dana keuangan desa. Penelitian ini dilakukan dengan cara menyebarkan kuisioner, jumlah populasi 269 desa, sampel penelitian 90 di Kabupaten Cilacap. Berdasarkan hasil penelitian diperoleh bahwa kompetensi aparatur, sistem pengendalian internal, pengendalian conflict of interest dan akuntabilitas tidak berpengaruh terhadap fraud, moralitas dan kesesuaian kompensasi berpengaruh terhadap fraud, kompetensi aparatur berpengaruh terhadap akuntabilitas dapat memediasi pengaruh kompetensi aparatur  terhadap fraud.
TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Kristanti Rahman; Rahayu Anggraeni
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Time Budget Pressure, Competency and Independensi to Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance. Keywords : Time Budget Pressure, Kompetensi, Independensi , Auditor Performance
GOLD PRICE, INFLASI DAN NON PERFORMING LOANS (NPL) TERHADAP PEMBIAYAAN GADAI RAHN Kristanti Rahman; Eri Kristanto
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Gold Price (X1), Inflation (X2) and NPL Rate (X3), on Rahn Pawn Financing Distribution (Y) at PT. Pegadaian Syariah in Indonesia. The type of data used is time series secondary data taken from the website harga_emas.org, Bank Indonesia website at www.bi.go.id, Annual report of PT. Pegadaian which is interpolated into monthly data. The data analysis method used in this research is descriptive analysis, classical assumption test and hypothesis testing which is processed using SPSS version 25. Based on the results of the study, the price of gold and NPL have an effect on Rahn pawn financing, but inflation has no effect on Rahn pawn financing. Keywords : Gold Price, Inflasi, Non Performing Loans, Pembiayaan Gadai
Co-Authors Aniza Husniatul Mardiyah Dania Febriana Eri Kristanto Rahayu Anggraeni Tri Nurindahyanti Yulian