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Annisa Fithria
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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 206 Documents
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PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 Amir Hidayatulloh; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.14

Abstract

The objective of this research is to find out the effect of the growth of earning per share, deviden per share, return on investment and return on equity of stock return on registered companies in the LQ 45. The populations of this research are companies in Indonesian Stock Exchange. The sampling technique in this research uses by purposive sampling with the available data in 2005 – 2006, registered in the LQ-45 period 2006 – 2010 respectively, announced a profit and distributing dividends in a row, so that the sample used amounted to 15 companies. The statistical method used is multiple regresion to test a classical assumtion first. T statistical test show that the growth of Earning Per Share effect on stock return H+3, growth Dividend Per Share effect on stock return in the H-5 and H+4, growth of Return On Investment effect on stock return in return H+1, whereas Return On Equity effect on stock return H+3
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING Noor Janah; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.15

Abstract

This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.
PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI Tika Ratnawati; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.17

Abstract

Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad Dahlan Yogyakarta. Samples taken in this study using purposive sampling of students majoring in accounting semester V and VII, which already took a course auditing. The sample in this study 137 respondents Ahmad Dahlan University students. Variable are of interest to accounting students studying accountancy profession, skill, knowledge, and characteristics. Analysis using multiple regression analysis technique. Results of multiple regression analysis shows the level of the coefficient of determination (adjusted R2) of 0.050. This is the high percentage of variable skill, knowledge, and characteristics in explaining the variables of interest to accounting students studying accountancy profession at 5% and the remaining 95% is explained by variables or other factors outside the study. Based on the regression F test to prove that there skiil influence, knowledge, and characteristics significantly to the interest of students studying accounting for the accounting profession is shown by the F probability value <α (0.05). Testing individuals (t test on regression) provide empirical evidence that the skills and knowledge that do not affect the interest of students to study accountancy profession dedicated to the probability value t> α (0.05), whereas only characteristics affect student interest in accounting for studying the accounting profession is shown by the probability value t> α (0.05).
PENGARUH IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL PADA BANK PEMBANGUNAN DAERAH (BPD) DAERAH ISTIMEWA YOGYAKARTA Nur Hidayah; Alia Ariesanti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.18

Abstract

Implementation of good corporate governance in banks is expected to eliminate mismanagement, forming a system of checks and balances that guarantee effective and all-powerful corporation in line with improving corporate performance through the creation process of making better decisions, improve operational efficiency and further improve services to stakeholders. The study was conducted to provide empirical evidence of the influence of the implementation of good corporate governance on managerial performance in Yogyakarta BPD Bank. Research object is the middle and lower level managers in the Regional Development Bank (BPD) Special Region of Yogyakarta. The data used are the primary data from respondents' answers, the  manager at the Bank BPD DIY. This study uses multiple linear regression analysis. The results showed that: (1) Transparency affect managerial performance. (2) Accountability affect managerial performance. (3) Responsibility affect managerial performance. (4) independency affect managerial performance. (5) Fairness does not affect managerial performance
ANALISIS PERBANDINGAN PRAKTIK AKUNTANSI TRANSAKSI MUDHARABAH DAN MUSYARAKAH DENGAN PSAK N0 105 DAN 106 DI BMT DANA INSANI Fadhilah Puji Widarusamsi; Khusnul Hidayah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.19

Abstract

Islamic Bank or that is widely knew as sharia Bank has been growth significantly in Indonesia. However, it has not been distributed to all society. Then the existing of BMT is able to reach the middle lower society. The accounting standard that based on the sharia principles is the key system on the bank or the sharia principles is the key system on the bank or the sharia finance institution. The application of PSAK sharia has been the obligatory in this institution due to the significant growth of this finance industry. PSAK related to mudharabah and musyarakah is defined in PSAK No.105 regarding musyarakah accounting. The research objective of this research was to examine the accounting treatment over the mudharabah and musyarakah transaction on the BMT Dana Insani, to compare the differences of the concordance between mudharabah accounting transaction treatment on the BMT with the provision of PSAK No.105 and to compare the difference of the concordance between musyarakah accounting treatment on the BMT with the provision of PSAK No.106. Mudharabah and musyarakah would be proxy by including recognition, measurement, disclosure and presentation. The object of the research was BMT Dana Insani. Meanwhile the data being applied were the primary data and secondary data. The data collecting technique were interview and documentation. The analysis data method were carried out with the qualitative descriptive then being analyzed applying the comparative data, that is by comparing between the mudharabah and musyarakah transaction treatment on BMT Dana Insani with the provision of PSAK. The result of the research can be concluded that the application of the mudharabah and musyarakah accounting transaction treatment on the BMT Dana Insani, generally, has been in conformity with the PSAK No.105 regarding to the recognition, measurement, disclosure, and presentation. However, there were some transaction that the recording has not been confirmed with the provision of PSAK No.105 and 106.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Dewi Winarti; Moch Imron
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.20

Abstract

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejected
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI Meitha Tyas Utami; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.21

Abstract

The level of student understanding of accounting is not only measured by  the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.
PENGARUH FAKTOR KEPRIBADIAN WIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA AKUNTANSI Studi pada mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta Budi Barata; Kurniawan Ali Fachrudin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.22

Abstract

Many studies suggest that personality factors determining the entrepreneurship intentions. On the other hand, entrepreneurship education is one way to increase student entrepreneurship intentions. Another personality factor that can improve student entrepreneurship intention is risk-taking propensity and locus of control. The purpose of this study is to find empirical evidence about the influence of personality factors as seen from education entrepreneurship, risktaking propensity, and locus of control on entrepreneurial intentions of students of the Faculty of Economics of Accounting Studies Program University of Ahmad Dahlan Yogyakarta. The data used are primary data where the sample was taken based on purposive sampling as many as 100 students of Accounting Ahmad Dahlan University Yogyakarta. Regression analysis was used  to  test  research hypotheses with the help of SPSS 16. Research results showed that entrepreneurship education and locus of control affect the entrepreneurial intention, while the trend did not affect the risk-taking entrepreneurial intentions. Based simultaneous test (F test) variables entrepreneurship education, risk taking propensity, locus of control and influence on entrepreneurial intentions.
PENGARUH LAJU PERTUMBUHAN INFLASI, HARGA MINYAK DUNIA DAN DOW JONES INDUSTRIAL AVERAGE TERHADAP INDEKS HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Rully Putra Surya Pratama; Indah Kurniawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.23

Abstract

This research attempts to influence the inflation growth, the oil price dow jones industrial average to Composite Stock Price Index which is registred in indonesian stock exchange in the period of 2007-2011. The population in this research was the whole index in indonesian stock exchange (ISE). The sample was taken based on sampling purpodive. The data analysis technique used double linier regression. The dependent variable in this research was the growth of Composite Stock Price Index, while the independent variable was the inflation growth, the oil price and dow jones industrial average. The results of this research showed that the almost dependent variable used had effects for the growth of Composite Stock Price Index. The inflation rate growth variable did not have effects on Composite Stock Price Index growth, while the oil price rate variable and dow jones industrial average had effects on Composite Stock Price Index growth. Simultaneously, the independent variables examinedhere had effects on Composite Stock Price Index growth.
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng Ahmad Aji Pramana; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.24

Abstract

The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.

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