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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ekonomi dan Teknik Informatika Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah
Nanang Agus Suyono
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Ekonomi dan Teknik Informatika

 1 
ANALISIS TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (Studi Empiris Pada Mahasiswa Akuntansi Universitas Sains Al Qur’an) Nanang Agus Suyono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 5 No 1 (2017): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

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Abstract

This study aims to prove the influence of gender, religiuistas, learning achievement and intellectual capital to ethical behavior of accountants of the future. This study uses primary data in the form of questionnaires obtained from students majoring in accounting semester VII at UNSIQ. The population of this study is a student majoring in accounting at UNSIQ. Determination of sample by using puposive sampling. Based on the predetermined criteria, it was obtained as many as 113 students majoring in accounting semester VII. Hypothesis testing is done by using multiple regression analysis. The results of this study: Gender positively affects the ethical behavior of future accountants. Religiosity positively affects the ethical behavior of future accountants. Learning achievement negatively affects the ethical behavior of future accountants. Intellectual capital positively affects the ethical behavior of future accountants. Keywords: Gender, religiosity, learning achievement and intellectual capital
ANTECEDENT VARIABLE KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI KOMPLEKSITAS BANK Nanang Agus Suyono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 7 No 2 (2019): Jurnal Ekonomi Dan Teknik Informatika Vol. 7 No 2 2019
Publisher : Politeknik Sawunggalih Aji

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Abstract

This study aims to analyze the effect of tenure, the size of the public accounting firm and the auditor's specializationon the quality of financial statements with the complexity of the bank as a moderating variable. The population in this study is the annual financial statements of the banking industry that are listed on theIndonesia Stock Exchange in the period of 2014 to 2016. The sampling technique in this study was carried out bypurposive sampling method, to obtain 21 banks as research samples. The analytical method used in this study is logisticregression and multiple regression analysis with the help of SPSS Statistics v.22 software. The results of this study indicate that auditor specialization has a positive effect on the quality of financialstatements. The size of a public accounting firm has a negative effect on the quality of financial statements. Tenure of apublic accounting firm does not affect the quality of financial statements. The complexity of banks moderates therelationship of tenure of public accounting firms to the quality of financial statements. The complexity of banks does notmoderate the relationship between the size of the public accounting firm and the auditor's specialization of the qualityof financial statements.
Faktor-Faktor Yang Memengaruhi Minat Berwirausaha Nanang Agus Suyono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 7 No 1 (2019): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan kewirausahaan dan kepribadian terhadap minat berwirausaha mahasiswa yang dimediasi oleh sikap. Untuk mengetahui pengaruh lingkungan dan faktor keluarga terhadap minat berwirausaha mahasiswa yang dimediasi oleh norma subyektif. Untuk mengetahui pengaruh kontrol perilaku terhadap minat berwirausaha mahasiswa. Sampel dalam penelitian ini adalah mahasiswa jurusan manajemen Fakultas Ekonomi Unsiq Jawa Tengah di Wonosobo yang sudah menempuh mata kuliah kewirausahaan dan studi kelayakan bisnis sebanyak 51 mahasiswa. Uji hipotesis dilakukan dengan menggunakan program SPSS versi 17.0 dengan alat analisis sobel test (Path Analysis). Hasil penelitian menunjukkan pendidikan kewirausahaan berpengaruh terhadap minat berwirausaha dengan sikap sebagai variabel intervening (H1 diterima). Kepribadian berpengaruh terhadap minat berwirausaha dengan sikap sebagai variabel intervening (H2 diterima). Faktor keluarga berpengaruh terhadap minat berwirausaha diterima dengan norma subyektif sebagai variabel intervening (H3 diterima). Lingkungan berpengaruh terhadap minat berwirausaha diterima dengan norma subyektif sebagai variabel intervening (H4 diterima). Kontrol perilaku berpengaruh positif terhadap minat berwirausaha (H5 diterima).
Co-Authors Muafik Muafik Susanti Susanti