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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana IJIBE (International Journal of Islamic Business Ethics) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Bisnis Indonesian Journal of Community Services The Indonesian Journal of Accounting Research
Kiryanto -
Fakultas Ekonomi Universitas Islam Sultan Agung, Semarang
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Indonesia

 1 
ANALISIS DAMPAK PEMILU PRESIDEN JOKOWI TERHADAP RETURN SAHAM (Studi Kasus Saham LQ-45 di Bursa Efek Indonesia) Ayudia Hanung Diniar; Kiryanto Kiryanto
Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.2.97-108

Abstract

Election is one of the political events that influence on a country’s economy. Capital market as one of insrumen economy can not be separated from environmental influences, both economic and environmental non-economicenvironment. This study aimed to analyze the reaction of the capital market to market anomaly events in Indonesia, in this case the 2014 Presidential Election. The reaction of the stock market measured by the abnormal return and trading volume activity stock. The population in this study are the companies whose shares are included in the LQ- 45. This study using event study. The results showed that the positive reaction of investors where the 4 days before and 2 days sebelumm July 9 2014 Presidential Election investors reacted positively. These conditions indicate the existence of investor optimism that the elections will be held on July 9, 2014. And an increase in the average volume of stock trading at before and after the presidential elections July 9, 2014.
ANALISIS KARAKTERISTIK MUZAKKI DAN TATA KELOLA LAZ TERHADAP MOTIVASI MEMBAYAR ZAKAT PENGHASILAN Kiryanto Kiryanto; Villia Nikmatul Khasanah
Jurnal Akuntansi Indonesia Vol 2, No 1 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.2.1.51-64

Abstract

Zakat is not something new in the eyes of Muslims. Muslims really believe and believe that zakat is one of the pillars of Islam. Problems often arise in the community we are to whom Zakat should be given. More major distributed directly by muzakki to mustahiq, or otherwise through amil zakat. For that goal to be achieved in this research is to analyze the influence of Gender ¸ The Faith, Knowledge of Islam, Governance LAZ, and Income Level on Motivation Paying Zakat on LPDU Sultan Agung. The population in this study are all obligatory zakat (muzakki) who pay zakat on income with a pay cut. And the sample in this study is the individual obligation of zakat in LPDU Sultan Agung as many as 125 people. Then the selected sampling technique was purposive sampling analysis tool used is multiple regression analysis.The results obtained from this study is that it can be concluded that the test results influence the motivation Gender pay zakat suggests that Type klamin no significant effect on the motivation to pay zakat. While the results of testing the influence of level of faith, knowledge of islam, LAZ governance and motivation level of income to pay zakat indicates that the variable has positive and significant impact on motivation to pay zakat.
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
Co-Authors Agus Triyani Alfiana Rohmatika Anggi Gita Cahyani Ayu Ning Tyas Ayudia Hanung Diniar Chrisna Suhendi Dedi Rusdi, SE,MSi,Akt Dista Amalia Edy Suprianto Farikha Amilahaq Indri Kartika Lisa Kartikasari Luluk Muhimatul Ifada Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nisa' Uzlifat Nashruah Provita Wijayanti Rahayu Nur Cahyaningtyas Sutapa Sutapa Villia Nikmatul Khasanah Zainal Alim Adiwijaya