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PENGARUH GAYA KEPEMIMPINAN SITUASIONAL DAN KOMUNIKASI INTERNAL TERHADAP KINERJA PENDIDIK KELOMPOK BERMAIN KECAMATAN BABADAN KABUPATEN PONOROGO Agustiana, Wiwik; Rispantyo, Rispantyo; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

Play Group (KB) is an initial education level that prepares students for higher education levels such as TK / RA, SD / MI. The success of the Play Group (KB) education will contribute greatly to the development of students in the future. Of the 50 educators in the Play Group, there is a large majority (62%) educators in the Play Group in Babadan Sub district, Ponorogo Regency in teaching are not equipped with a daily work plan (RKH) in advance so that it will have an impact on the implementation of unplanned teaching and learning interactions and tends to ignore the assessment student achievement. The attention of most managers to educators such as internal communication has not been carried out to the fullest due to the rush of other tasks. This type of research is quantitative conducted on 21 Play Groups (KB) in Babadan District, Ponorogo Regency. The population and sample are all educators in the Play Group (KB) in the Babadan Sub district of Ponorogo Regency, amounting to 50 people. The independent variable is situational leadership and internal communication. The dependent variable is teacher performance. Data Quality Test with validity and reliability. Data analysis with Multiple Linear Regression, t test, F test and Coefficient of Determination. The results showed that all educators were female, 46% were aged 20-30 years, most (64%) had an undergraduate education and most (58%) had less than 5 years of service. Situational Leadership has positive but not significant effect on Teacher Performance, Internal Communication has positive and significant effect on Teacher Performance in Babadan Subdistrict, Ponorogo District. It is recommended that managers improve situational leadership so that a harmonious working atmosphere will be created.
PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA Handoyo, Sigit Dwi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive statistics and data analysis techniques used are multiple linear regression analysis. The results of this study indicate that overconfiedence, illusion of control, loss aversion and anchoring affect the investment decision making by novice investors in the University of Slamet Riyadi Surakarta.
PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (Studi Kasus pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah) Wulansari, Ayu; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Pratiwi, Maharani Putri; Rispantyo, Rispantyo; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.
PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Ade Irma, Fitria; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI DOSEN DAN KARYAWAN UNIVERSITAS SLAMET RIYADI SURAKARTA Santosa, Ridho Nugroho Putra; Rispantyo, Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of private equity and loan capital simultaneously significant effect against the rest of the results of efforts at Cooperative University Faculty and employees of the Slamet Riyadi. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of secondary. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a significant and positive influence on the capital of its own against the rest of the business results. Capital lending significant negative effect against the rest of the business results. Private equity and loan capital in the influential simultan significantly to the rest of the business results.
PENGARUH GENDER, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Universitas Islam Batik Surakarta) Wulandari, Wulandari; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research is meant to test the influence to the gender, ethically sensitivity, and the locus of control to the ethically behavior of the accounting students at University of Islam Batik Surakarta. Data retrieval is done by distributing questionnaires to 85 students majoring in accounting at The University of Islam Batik Surakarta. The sampling technique used was purposive sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no gender influence on ethical behavior of accounting students, ethical sensitivity and locus of control affect the ethical behavior of accounting students.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta) Setya Aji, Musliamawan; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Professional accounting education is supplementary education in tertiary education after a bachelor of economics program in an accounting study program. The aim of this research is to analyze the significance of the influence of quality, career and economic motivation on the interest of accounting students to attend accounting education. This research was conducted at the University of Slamet Riyadi Surakarta. The type of data used is qualitative data and quantitative data. Source of data comes from primary data and secondary data. Data analysis techniques used multiple linear regression analysis. The results of this study indicate the influence of quality motivation (X1) on the interest of accounting students to follow the accounting profession education. The influence of career motivation (X2) on the interest of accounting students to attend accounting professional education. The influence of economic motivation (X3) on the interest of accounting students to attend accounting professional education.
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017) Haryani, Titik; Rispantyo, Rispantyo; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017. With a purposive sampling method sampling and retrieved samples of as many as 28 companies from 45 companies. This research is using double linear regression technique. The results showed that company size variable has no significant effect on audit delay variable, internal control system variable significant negatif effect on audit delay variable, and leverage variable has no significant effect on audit delay variable.
PERAN KEPUASAN KERJA SEBAGAI MEDIASI PADA PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI TERHADAP KINERJA GURU SMK WARGA SURAKARTA Darmanta, Darmanta; Rispantyo, Rispantyo; Suprayitno, Suprayitno
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 14 (2020): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

This research is conducted in order to find out the significance of the influence of Organizational culture, organizational commitment and Job satisfaction on teacher performance, implemented in SMK Warga Surakarta. With a total population of 65 teachers. Data collection techniques using a questionnaire through validity and reliability tests. The data analysis technique uses multiple linear regression, t test, F test and R2 test which was previously tested using the classic assumptions. The results of the analysis coefficient determination R2 = 0.550 test means that the contribution of organizational culture, organizational commitment and job satisfaction to the performance SMK Warga teachers 55% is influenced by other factors. The analysis result shows that: organizational culture, organizational commitment significantly influenced the job satisfaction. Organizational culture organizational commitment and Job satisfaction significantly influenced on teacher performance, Job satisfaction does not significantly mediate organizational culture on teacher performance, Job satisfaction significantly mediates organizational commitment on teacher performance.