cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
Phone
+6281375740543
Journal Mail Official
reksa@act.uad.ac.id
Editorial Address
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 5 Documents
 1 
Search results for , issue "Vol 7, No 1 (2020)" : 5 Documents clear
Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Sapulette, Shella Gilby; Risakotta, Kathleen Asyera
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN JASA KEUANGAN DI INDONESIA Maulana, Ilham
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2455

Abstract

Penelitian ini dilakukan untuk menyelidiki faktor-faktor yang mempengaruhi kinerja perusahaan, terutama yang berhubungan dengan peran corporate governance. Dengan tata kelola perusahaan yang baik kinerja perusahaan dapat bertumbuh. Penelitian ini bertujuan untuk mengetahui penerapan CG yang baik melalui keberadaan dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional dalam meningkatkan kinerja. Dalam penelitian ini kinerja perusahaan diukur dengan Tobin's Q. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di BEI pada 2016-2018. Hasil penelitian menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kinerja perusahaan, sedangkan kepemilikan manajerial kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan
STUDI FAKTOR PENENTU KINERJA KARYAWAN PT. HASJRAT ABADI PALU Syamsul, Syamsul; Muhammad, Fadel
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2834

Abstract

This study aims to determine the effect of work environment, work culture, work motivation, job satisfaction, work discipline, and work stress on employee performance. This type of research is quantitative research. The research sample was 63 employees of PT. Hasjrat Abadi Palu. The results of regression analysis show that the work environment, work culture, job satisfaction, and job stress partially have a positive and significant effect on employee performance. Meanwhile, work motivation and work discipline do not have a significant effect on employee performance. The results can be used as a source of information in determining company policies to improve employee performance. In addition, these findings can be used as a reference for further research interested in discussing employee performance.
PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY Al-Faruqi, Radian Atho'
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2264

Abstract

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Jazilah, Faridatul; Panggiarti, Endang Kartini
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2023) Vol. 9 No. 2 (2022) Vol. 9 No. 1 (2022) Vol 8, No 2 (2021) Vol. 8 No. 2 (2021) Vol. 8 No. 1 (2021) Vol 8, No 1 (2021) Vol 7, No 2 (2020) Vol. 7 No. 2 (2020) Vol 7, No 1 (2020) Vol. 7 No. 1 (2020) Vol. 6 No. 2 (2019) Vol 6, No 2 (2019) Vol 6, No 1 (2019) Vol. 6 No. 1 (2019) Vol. 5 No. 2 (2018) Vol 5, No 2 (2018) Vol. 5 No. 1 (2018) Vol 5, No 1 (2018) Vol. 4 No. 2 (2015) Vol 4, No 2 (2015) Vol. 4 No. 1 (2015) Vol 4, No 1 (2015) Vol 3, No 2 (2014) Vol. 3 No. 2 (2014) Vol 3, No 1 (2014) Vol. 3 No. 1 (2014) Vol 2, No 2 (2013) Vol. 2 No. 2 (2013) Vol 2, No 1 (2013) Vol. 2 No. 1 (2013) Vol 1, No 2 (2012) Vol. 1 No. 2 (2012) Vol 1, No 1 (2012) Vol. 1 No. 1 (2012) More Issue