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Annisa Fithria
Contact Email
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
Location
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 6 Documents
 1 
Search results for , issue "Vol 3, No 1 (2014)" : 6 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODA 2008-2012 Yuliarni, Resti; Kurniawati, Indah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.28

Abstract

The purpose of this study was to determine how the effect of financial performance on the disclosure of corporate social responsibility (CSR). In this study the company's financial performance is measured using return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), and inventory turnover (INTO). The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report ie companies listed in the Jakarta Islamic Index on the Stock Exchange in the year 2008-2012. Samples were taken by using purposive sampling method and sample selection criteria. The samples used were 38 companies. Based on the results of tests performed by t test NPM and INTO variables significantly influence variable CSR disclosure. While going through the t test can be seen that the variable ROA, CR, and DER no significant effect on CSR disclosure. While based on simultaneous test (F test) ROA, NPM, CR, DER, and INTO simultaneously having an influence on CSR disclosure. R2 is the magnitude of 0.206. This suggests that the major effect of the independent variables are ROA, NPM, CR, DER and INTO the dependent variable is CSR disclosure can be explained by the model equations by 20.6% while the remaining 79.4% is influenced by other factors beyond research.
KAJIAN EMPIRIS ATAS PERILAKU BELAJAR, KECERDASAN EMOSIONAL, EFIKASI DIRI TERHADAP STRES KULIAH MAHASISWA AKUNTANSI PADA UNIVERSITAS DI DAERAH ISTIMEWA YOGYAKARTA Wijanarko, Toni Nur; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.29

Abstract

Learning behavior, emotional intelligence and self-efficacy is a trait that is on the individual in achieving success. This research study repair Marita et al (2007), in his research stated behavioral variables affect learning and emotional intelligence to the stress of college. This study adds efficacy variables influencing stress in college. This research was conducted with the aim of analyzing whether there is influence learning behavior, emotional intelligence and self-efficacy accounting students against college stress. This study is a survey research on accounting students in Yogyakarta Special Region. The population in this study were students in accounting at the University of DIY and using convenience sampling sample criteria. In this study, using a sample of 294 students. Analysis of the indigenous is used factor analysis, multiple regression, F-test and t-test. The results showed behavioral variables studied, emotional intelligence and selfefficacy variables affect the college stress.
PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH, STUDI PADA PEMERINTAH Kartika, Hendira Rita; Amalia, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.25

Abstract

This research aims to understand the influence of the capacity of human resources, the utilization of information technology, internal control and accounting on the value of information reporting local government finance. Of respondents in this research is the head and staff the subsection accounting and finance at penatausahaan skpd magelang city of central java province. The number of respondents in this research is 65. Data collection done by means of spreading the questionnaire directly to the secretariat skpd magelang city. The technique of analysis of data using linear regression analysis double. The result of testing on each of the independent variable shows that the capacity of human resources have influence on the information the government financial reporting magelang the city. While the use of information technology and control of internal accounting have no influence on the information the government financial reporting Magelang city
PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, BUDAYA ORGANISASI, KEPUASAN KERJA, SISTEM KOMPENSASI SERTA SIKAP INDEPENDENSI TERHADAP PERILAKU AUDITOR DALAM MENGHADAPI KONFLIK AUDIT Studi pada Auditor yang Bekerja di KAP Daerah Istimewa Yogyakarta dan Surakarta Meliana, Mei Dewi; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.30

Abstract

This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN Wahyuningtyas, Fika; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.26

Abstract

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small
ANALISIS PENGARUH RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM Studi pada Perusahaan yang Tercatat Aktif dalam LQ 45 di BEI Perioda 2008-2012 Triwahyuningtyas, Triwahyuningtyas; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.27

Abstract

This research aims to analyse the influence of the ratio of profitability and economic value added (EVA) company shares in return for the period 2008-2012 LQ 45. Data obtained from icmd and stock prices publication with a period of 2008-2012 .This research is a population of 45 companies and the total sample as many as 12 companies with sampling purposive past the stage. Dependent variable used in research is return stock, while the independent variable in the research is the ratio of profitability consisting of return on investment (ROI), net profit margin (NPM), gross profit margin ( gpm ) , earnings per share (EPS), and economic value added (EVA). Research result indicates that in the f roi, said the independent variable npm, gpm, eps, the yield on the first day, and eve three days before, and dd-4, influential jointly on the dependent variable (shares) and return on the first day because of return (0,032) H-3 ( 0,008 ) and H-4 ( 0,045 ) have a significance & it; 0.05.While this suggests that roi t have influence on the yield on the yield H+ 1 first day, and three days before, npm have influence on H-4 shares in return, return gpm have influence on the yield on the stocks return H+ 2 eps has an effect on the yield on the stocks return h and eva have influence on the yield on H-3 and H-2 of return

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