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Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
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+6281375740543
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reksa@act.uad.ac.id
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Kampus 1 Universitas Ahmad Dahlan Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia
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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Published by Universitas Ahmad Dahlan
ISSN : 20896581     EISSN : 26143720     DOI : https://doi.org/10.12928/j.reksa
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan Akuntansi Corporate Governance Sustainability Sektor Publik: Akuntansi Keuangan Organisasi Publik Akuntansi Manajemen dan Penganggaran Sistem Informasi dan e-Government Auditing dan Pengukuran Kinerja Good Public Governance Sustainability Sektor UMKM: Akuntansi Keuangan UMKM Akuntansi Syariah UMKM Akuntansi Manajemen dan Penganggaran UMKM Sistem Informasi UMKM Auditing dan Pengukuran Kinerja UMKM Good Governance Sustainability
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2012)" : 3 Documents clear
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Andi Sulistiyanto; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.9

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly based on the published information in the auditor’s financial. Statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are profitability, company size, and the size of the public accountant. The population of the study is the trading companies registered in Indonesian Stock Exchange in the period 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul) Muhammad Erwin Prasetiya; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.11

Abstract

The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations.                Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive).                Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression.                The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.
Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dirasakan Terhadap Niat Mahasiswa Akuntansi Untuk Menjadi Wirausaha Studi Pada Universitas Ahmad Dahlan Yogyakarta Indriyadi Indriyadi; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.276

Abstract

The research to know influence of attitude, subjective norm, and perceived behavioral control to intention accountancy student become entreprenur. The population is accountancy student at Ahmad Dahlan University. Researcher to use purposive sampling with 40 responden. The result of the research that attitude and subjective norm did't significan influence to accountancy student become entrepreneur. Felt behavior supervision influence to accountancy student at Ahmad Dahlan University become entrepreneur.

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