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All Journal Jurnal Civics: Media Kajian Kewarganegaraan Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Budimas : Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur International Journal of Economics (IJEC) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Rispantyo Rispantyo, Rispantyo
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANKDENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI PEMODERASI (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar) Hosana, Amanda Thea; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This study was conducted to determine the effect of good governance onthe quality of local government financial reports, the effect of internal controlsystems on>the quality of local government financial reports, the internalcontrol system moderates the effect of good governance on the quality of localgovernment financial reports. This study uses primary data from the answersto the questionnaires distributed to officials of the Karanganyar RegencyRegional Government Organization. The sampling technique was taken usingpurposive sampling method, amounting to 72 respondents. The data analysistechnique used in this research is descriptive statistical test, validity test,reliability test, classical assumption test, multiple linear regression analysistest, t test, F test, determination test (R2) and MRA absolute difference test.The result of the research states that good governance and internal controlsystems have a significant positive effect. The result of moderation regressionanalysis with absolute difference value test shows that the internal controlsystem isn’t able to negatively moderate the relationship of good governance tothe quality of local government financial reports.
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Mustofa, Amien; Rispantyo, Rispantyo; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta) Putri, Ine Noviana; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, multiple linear regression analysis tests,t tests, F tests, and determination tests (R2). Based on the results of data analysisthe effect of professionalism on the auditor performance obtained a positivecoefficient and significant effect. Thee effect off role ambiguity onn the tendencyauditor performancee obtained negative coefficient and significant effect. Theeffectnofforganizationaliscommitmentoon the auditorsperformance is obtainedpositive coefficient and significant effect. The suggestion in this research is toincrease the research object, namely not only KAP in Surakarta and YogyakartaCity and to add moderating or intervening variables.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (STUDI KASUS DI UNISRI, UNSA, UNIBA, USB DAN UTP) Putri, Avitsah Mada Fasi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The purpose of this study was to examine the Effects of EmotionalIntelligence, Spirituall.Intelligence and Locus of Control on Ethical Behavior ofAccountinggStudents. This study uses a survey method with population samplingusing perposive sampling so as to get a sample of students of the Faculty ofEconomics, University of Slamet Riyadi Surakarta (UNISRI), SurakartaUniversity (UNSA), Surakarta Batik Islamic University (UNIBA), Setia BudiUniversity (USB), and Tunas University Development (UTP). The criteria for thissample are students who have taken auditing and business ethics courses, namelythe class of 2017. Students in this study were 80 students from 318 students usingArikunto theory. The type of data used is primary data. The results of this studysimultaneously Emotional Intelligence variables significantly positive effect onEthical Behavior of. Accounting Students. Spiritual Intelligence has a significantpositive effect on the Ethical Behavior of Accounting Students. Locus of Controlhas a significant positive effect on the Ethical Behavior of Accounting Students.
PENGARUH PELATIHAN, KEJELASAN TUJUAN DAN DUKUNGAN PIMPINAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI PADA BADAN KEUANGAN KABUPATEN NGAWI) Ningsih, Hayu Wulan; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This research aims to test the influence (1) of Training (2) Clarity ofObjectives (3) leadership support on the effectiveness of regional financialaccounting systems. This study uses primary data obtained by deployingquestionnaires to potential respondents. The population in this study is Ngawifinancial agency. The sampling techniques in this study used purposive samplingmethods. The data analysis techniques used in this study are descriptive analysistests, data quality tests, classic assumption tests and hypothesis tests(determination coefficients, F tests and t tests). Based on the results of dataanalysis of the influence of training, clarity of objectives and support of superiorshas a positive and significant effect on the effectiveness of the regional financialaccounting system. To improve the effectiveness of the regional financialaccounting system, then all parties in the agency need to be aware of theimportance of the regional financial accounting system and need to increase thesupport of leaders who fully support in realizing the effectiveness of the regionalfinancial accounting system better in an institution. The advice in this study is toexpand the research object to government agencies, use longer research timespans and add variables in subsequent research.
PENGARUH BOPO, NPL, CAR TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2019 Hidayati, Kanitha; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The role of banking is currently very important in the financial system. Agood financial system will have a positive effect on banking performance. Thisstudy aims to determine the effect of banking risk which is analyzed using the ratioof BOPO, NPL, CAR on financial performance in banking companies listed on theIndonesia Stock Exchange. The sampling method used was purposive samplingmethod. The number of samples is 15 companies. The data analysis method usedis multiple linear regression analysis. The results show that BOPO and NPL havea significant negative effect on financial performance while CAR has a significantpositive effect on financial performance.Keywords: Financial Performance, Operating Expenses to Operating Income,Non Performing Loans, Capital Adequacy Ratio
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Oktaviani, Catur; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The purpose of this study is to examine the influence offirm size, probability, leverage and media exposure to corporate socialresponsibility disclosure. The dependent variable is corporate socialresponsibility. Independent variable are firm size, profitability, leverage andmedia exposure. This study was used secondary data from annual reports andfinancial reports of manufacturing companies which were listed in Indonesiastock exchange in 2016-2018 period. Samples were 60 manufacturing companies.This study used purposive sampling method and multiple linear regression as theanalysis method. Before being conducted by regression test, it was examined byusing the classical assumption test. The results of this study indicate that firm sizeand profitability not have significant influence to the CSR disclosure meanwhilethe leverage and media exposure have a positive significant influence to CSRdisclosure.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI PEMODERASI (Studi Kasus pada OPD Kabupaten Wonogiri) Rosa, Cindy Alfira; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This study aims to determine the effect of human resource competencies onthe quality of local government financial reports and the influence of internalcontrol systems in moderating the relationship between human resourcecompetencies on the qualiy of local government financial statements in OPDWonogiri Regency. This research is a quantitative study using primary data. Thesampling technique uses purposive sampling technique. Data analysis techniqueused is simple linear regression with moderating variable testing using MRA(Moderated Regression Analysis) with absolute difference value testing and dataprocessing using SPSS 23. The results show that human resource competency hasa positive and significant effect on the quality of local government financialstatement. The results of the moderation regression analysis with the absolutedifference value test indicate that the internal control system is not able tomoderate and strengthen the relationship of human resource competencies to thequality of local government financial reports.
PENGARUH LIKUIDITAS, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM (STUDI PADAiPERUSAHAAN MANUFAKTURiSUBiSEKTORsANEKApINDUSTRI1YANG TERDAFTAR$DI BEI!PERIODE 2015-2018) Arifin, Muchamad; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The stock price has become an important thing in the economy especiallyin the capital market. This study was conducted to test whether liquidity, return onequity and earnings per share significantly affect the stock price in themanufacturing industry of various industry sub-sectors. Thisistudy uses secondarydata in the form of audited financial statements originating from the IndonesiaStock Exchange (IDX). The population in this study is the manufacturingcompanies of various industrial subsectors during the 2015-2018 observationperiod. The sampling technique in this study used a purposive sampling method.Data analysis techniques used in this study were descriptive analysis, classicassumption test, linear regression analysis test, hypothesis testing (F test and Ttest) and coefficient of determination. Based on the results of data analysis theeffect of Liquidity does not have a significant effect on stock prices, Return onequity does not have a significant effect on stock prices and Earning per share hasa significant effect on stock prices.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Survei pada Aparatur Pemerintah Daerah Se-Eks Karesidenan Surakarta) Pujiastuti, Hartini; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The research was conducted to measure the internal influence, suitabilityof compensation, compliance with accounting rules and procedural fairness onthe tendency of accounting fraud. This study uses primary data from the answersto the questionnaire sent to local government officials throughout the SurakartaResidency. Sampling was taken using purposive sampling method technique whichis believed to be 65 respondents. Analysis of research data is descriptivestatistical test, validity test, reliability test, classical assumptions, multiple linearregression analysis test, t test, F test and test of determination (R2). The results ofthis study are internally coordinated, the suitability of compensation, adherence toaccounting rules and procedural fairness coefficients are negative and have asignificant effect on the tendency of accounting fraud.
Co-Authors Ade Irma, Fitria Agustiana, Wiwik Alnisa, Marhany Erlin Amperawati, Endang Dwi Anita Trisiana, Anita Arie Wibowo AYU WULANSARI, AYU Bambang Widarno Betriana, Abeta Darmanta, Darmanta de Jesus Ximenes, Maria Angelina Antonio Modesta DEWI SAPTANTINAH PUJI ASTUTI DJOKO KRISTIANTO Djuminah Djuminah, Djuminah Erna Setiany ERNI WIDAJANTI Fadjar Harimurti Handayani, Putri Nur Handoyo, Sigit Dwi Hartoko, Sri Hidayati, Kanitha Hosana, Amanda Thea Ikhsan, Fajar Nurul Malinda, Charly Manek, Maria Venty Maretta, Anis Lila Muchamad Arifin Mustofa, Amien Ningsih, Hayu Wulan Oktaviani, Catur Pratiwi, Maharani Putri Prawesti, Berliana Bintang Cahyaning Primadewi, Erika Pujiastuti, Hartini Putri Utami, Putri Putri, Avitsah Mada Fasi Putri, Ine Noviana Rachmawati, Ruly Rahmawati, Rahmawati Rita Noviani, Rita Rosa, Cindy Alfira Rudianto, M. Santosa, Ridho Nugroho Putra Saputri, Sindi Setya Aji, Musliamawan Sri Mulyani Sriwidodo, Untung Sugiaryo, Sugiaryo Sunarti Suprayitno Suprayitno Suprihatmi Sri Wardiningsih Suryani, Linda Titik Haryani Tri Wahyu Ningsih Triasanti, Anindita Windiyastutik, Arida Tri Wulandari Wulandari