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Agus Faturokhman
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Economics, Econometrics & Finance

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PENGARUH MOTIVASI SOSIAL, PENGETAHUAN AKUNTANSI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DENGAN MOTIVASI KUALITAS SEBAGAI VARIABEL MODERASI Mawar Mugi Karidhani; Eliada Herwiyanti; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.472 KB) | DOI: 10.32424/1.jras.2022.1.2.7492

Abstract

This study aims to determine the partial effect of social motivation, accounting knowledge, and education costs on the interest of accounting students to take PPAk with quality motivation as a moderating variable. This study also aims to determine the effect of social motivation, accounting knowledge, education costs, and quality motivation on interest in participating in PPAk. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Soedirman University who had taken the auditing I course and were aware of the Accounting Profession Education program. This research is a quantitative research. Sampling used the convenience proportional sampling method which resulted in 81 research samples. The data analysis technique used is Structural Equation Modeling (SEM) based on variance or variance based using Partial Least Square (PLS) alternatives. The results of this study; (1) Social motivation has a positive effect on the interest of accounting students to take PPAk, (2) Knowledge of accounting has a positive effect on the interest of accounting students to take PPAk, (3) Education costs have a negative effect on the interest of accounting students to take PPAk, (4) Quality motivation unable to moderate the influence of social motivation on the interest of accounting students to take PPAk, (5) Quality motivation is not able to moderate the effect of accounting knowledge on the interest of accounting students to take PPAk, (6) Quality motivation is not able to moderate the effect of education costs on the interest of accounting students to take PPAk.
PENGARUH KEGUNAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT PERILAKU PADA PENGGUNAAN APLIKASI MICROSOFT EXCEL DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL MEDIASI PADA UKM DI KABUPATEN BANYUMAS Nurleli Nurleli; Bambang Setyobudi Irianto; Agus Faturokhman; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.7852

Abstract

Technology Acceptance Model (TAM) merupakan model penelitian yang bertujuan mengetahui penerimaan dan penggunaan teknologi informasi yang ada di masyarakat. Penelitian ini bertujuan untuk menguji faktor-faktor apakah yang menyebabkan pelaku UKM berminat menggunakan aplikasi microsoft excel. Faktor yang diuji meliputi faktor kegunaan, kemudahan penggunaan, dan sikap penggunaan. Penelitian ini meneliti penerimaan dan penggunaan aplikasi microsoft excel pada UKM menggunakan pendekatan TAM. Penelitian dilakukan pada 100 UKM yang berada di Kabupaten Banyumas dengan teknik pengambilan sampel berupa convenience sampling. Penelitian menggunakan jenis survei dengan pendekatan kuantitatif. Data penelitian yang diperoleh berupa data primer dengan teknik pengumpulan melalui kuesioner. Data yang sudah terkumpul dianalisis menggunakan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa: (1) persepsi kegunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (2) persepsi kemudahan penggunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (3) sikap penggunaan berpengaruh positif terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (4) persepsi kegunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (5) persepsi kemudahan penggunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (6) sikap penggunaan tidak memediasi pengaruh kegunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (7) sikap penggunaan memediasi pengaruh kemudahan penggunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel. Implikasi yang diperoleh dari penelitian ini yaitu supaya mengetahui faktor-faktor yang mempengaruhi minat perilaku menggunakan aplikasi microsoft excel dan penelitian ini dapat dijadikan referensi untuk penelitian selanjutnya.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sifa Nur Awaliyah; Sugiarto Sugiarto; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.11253

Abstract

The purpose of this study is to analyze the effect of the board of commissioners, board of directors and audit committee on company financial performance with company size as a moderating variable. This study uses a quantitative approach method. The population in this study are all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2022. Samples were taken using purposive sampling technique. The data analysis technique used are panel data regression analysis and moderated regression analysis (MRA) using Eviews 12. The results of the study show that the board of commissioners has an effect on the company's financial performance. Meanwhile, the board of directors and audit committee have no effect on the company's financial performance. Company size is able to moderate the effect of the board of commissioners on the company's financial performance. However, company size is not able to moderate the effect of the board of directors and audit committee on the company's financial performance. The implications of this research is that it can increase knowledge and understand the urgency of the board of commissioners, board of directors, audit committee, and company size as an effort to improve the company's financial performance. It is hoped that this research can be used as consideration for investors in making investment decisions.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN BIAYA OPERASIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Aldillah Pramachningtyas; Agus Faturokhman; Agus Sunarmo; Warsidi Warsidi
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12819

Abstract

The purpose of this study is to determine and analyze the effect of profitability, company growth, and operational costs on corporate social responsibility disclosure. The population of this study is mining companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sample of this study was 17 companies obtained using the purposive sampling method. This research data is secondary data obtained through the company's annual report, so that the data obtained during the research period is 102 research data. Data analysis uses panel data regression, descriptive statistics, classical assumption tests, and hypothesis tests. The selection of the panel data regression model was carried out through three tests, namely the chow test, the hausman test, and the muptilier langrange test. There are three types of panel data regression models, namely fixed effect models, common effect models, and random effect models. Based on the testing of chow, hausman, and langrage multiplier, the appropriate regression model is the random effect model. Based on the results of research and data analysis using E-views 10, it is shown that: (1) Profitability has a positive and significant influence on corporate social responsibility disclosure; (2) The Company's growth has a negative and insignificant effect on the disclosure of corporate social responsibility; (3) Operational Costs have a positive and insignificant effect on corporate social responsibility disclosure.
Co-Authors Agus Sunarmo Aldillah Pramachningtyas Bambang Setyobudi Irianto Eliada Herwiyanti Mawar Mugi Karidhani Nurleli Nurleli Permata Ulfah Sifa Nur Awaliyah Sugiarto Sugiarto warsidi warsidi