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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
 30   31   32   33   34 
INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY) Widia Arum Ningtyas; Mochammad Abdul Aris
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1971

Abstract

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.
PENGARUH PEMBIAYAAN DAN TINGKAT BAGI HASIL TERHADAP TINGKAT KESEJAHTERAAN DI INDONESIA DILIHAT DARI PERTUMBUHAN PDB Atika Atika
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5568

Abstract

The purpose of this study is to assess empirically the effect of financing channeled by the Sharia Bank and the profit-sharing rate to GDP growth. With this research is also expected to explain that sharia banks are still new when compared with conventional banking also have an influence on the economy in Indonesia.The material used in this study is the financing variables are funding provided by a party to other parties to support the planned investment both alone and institutions. Financing variables in this research is all financing channeled by syariah bank. The profit-sharing variable is the form of return (the acquisition of business activity) of the investment contract from time to time, uncertain and not fixed on a Sharia bank. The size of the acquisition depends on the results of the business actually obtained by the Sharia bank. As well as the variable GDP (Gross Domestic Product) is the market value of all final goods and services produced within a country within a certain period of time. Data obseration used is data of those variables in the last 11 years that is year 2001 s / d 2011. Data obtained from BPS Indonesia and Bank Indonesia.The data analysis used is classical assumption test which includes: Normality Test, Autocorrelation Test, Heterokedasity Test, Multicolinearity Test besides also using Multiple Linear Regression Test and Partial Test, Simultaneous Significance Test (F statistic Test) and Coefficient of Determination (adjusted ). To test above the researcher using SPSS software program version 16.The result of research got R-Square value 0,666 or 66,6% means that 66.6% of GDP variable can be influenced by financing variable and profit sharing and 33,4% is explained by other variable which not examined. From the calculation proves that the financing channeled by sharia banks has no significant effect to the welfare of the community (seen from GDP growth) while the profit sharing rate has a significant influence on the welfare of the community. Keywords: financing, profit sharing, welfare
Efisiensi Pasar dan Behavioral Finance Kunto Wibhisono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3481

Abstract

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THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Pratomo Cahyo Kurniawan; Fika Azmi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8552

Abstract

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.
Bagaimana Membangun Teori Akuntansi?. Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3570

Abstract

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Do The Investors React to Risk Management Disclosure? (an Empirical Study on Companies in Property, Real Estate, and Building Construction Industry Listed on The Indonesia Stock Exchange Period 2016 - 2018) Putri Novitasari; Rr. Sri Handayani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10406

Abstract

The purpose of this research is to examine the quality of risk management according to investor reactions in property, real estate, and building construction companies listed on Bursa Efek Indonesia (BEI) in 2016-2018. The reaction of investors in this research is indicated by stock returns. In addition, this research also examines wider and more complete disclosure of the company can reduce information asymmetry with investors to make investment decisions. Based on the signaling theory, companies that disclose more information will be used as good news by investors and getting a positive reaction. The population in this research are property company, real estate company, and construction building company which registered on Bursa Efek Indonesia (BEI) in 2016 – 2018. This research is using a sampling method (purposive judgment sampling) for getting 25 from 74 company which registered on Bursa Efek Indonesia (BEI) with 75 samples. This research using multiple regression analysis.The results from the research provided that the disclosure of operations risk and empowerment risk has a positive and significant effect on stock returns while strategic risk, integrity risk, and information processing and technology risks have no significant effect on stock returns. According to this result provided that more disclosure on operations risk management and the risk of corporate empowerment can affect stock returns as a form of investor reaction, while the things that companies need to pay attention to in voluntary disclosure as additional are influence of strategic risk disclosure, integrity risk, and information processing and technology risks.
Pengaruh Faktor-Faktor Keuangan dan Non Keuangan Terhadap Pengungkapan Sukarela Laporan Keuangan Siti Zubaidah; Zulfikar Zulfikar
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3603

Abstract

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STRATEGI BERSAING PERUSAHAAN DAN KINERJA PERUSAHAAN Seto Sulaksono Adi Wibowo; Yosi Handayani; Ade Rika Lestari
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4896

Abstract

This research sets out to examine about effect of (1) ratio SGA/Sales on company performance (2) ratio Sales/CoGS on company performance in which variable ratio of SGA/Sales and Sales/CoGS used to measure generic strategy of product differentiation strategy. Population in this research is manufacturing sector company from 2012 - 2014 as many as 120 samples. This research is using purposive sampling technique to collect samples. The analysis tool used is simple regression with coefficient determination and t statistic. The results of this research concludes that generic strategy of product differentiation strategy as measured by variable SGA/Sales and Sales/CoGS effect on company performance as measured by net profit margin (NPM).The limitations of this research are: (1) This research is confined to manufacturing sector companies (2) On average in the annual report and financial statement companies provide information about the complete lack of research and development costs. Recommendation in this research include: (1) For future researcher should take samples of all sectors listed in Indonesia Stock Exchange (2) Adding other variables relating to generic strategies and performance of  company.  Keywords: generic strategy, company performance, product differentiation strategy, cost leadership strategy, net profit margin, manufacturing sector company.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENGETAHUAN SISTEM TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN Yulius Kurnia Susanto; Marbudyo Tyas Widodo
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3461

Abstract

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Analisis Perbedaan Upah Auditor dari Perspektif Gender: Studi Empiris Auditor di Jawa Tengah da Yogyakarta Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3555

Abstract

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Page 32 of 49 | Total Record : 482

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