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All Journal The Indonesian Accounting Review SEIKO : Journal of Management & Business Jurnal Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Performance Jurnal Bisnis dan Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi & Perpajakan Jayakarta Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
ELIADA HERWIYANTI
Universitas Jenderal Soedirman
Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mechanical Engineering Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) Eliada Herwiyanti; Permata Ulfah
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.537 KB) | DOI: 10.25170/jara.v9i2.35

Abstract

The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.
PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Robertus Aryo Kusumo Widodo; Bambang Agus Pramuka; Eliada Herwiyanti
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.898 KB) | DOI: 10.25170/jara.v10i1.36

Abstract

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.
Co-Authors Agung Praptapa Bambang Agus Pramuka Dona Primasari Eko Suyono GAGAT AGUS WASITO Hary Prabowo Juli Riyanto Tri Wijaya KIKY SRIREJEKI NANDA PUTRI NAUFAL HABIB IZZUDDIN Novita Puspasari OTIEK PRIHARININGSIH Permata Ulfah Pretisila Kartika Putri Puji Lestari Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Robertus Aryo Kusumo Widodo Romandhon Romandhon Sri Hartiyah Sully Kemala Octisari Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Warsidi Warsidi WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN