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All Journal Kinerja JURNAL AKUNTANSI UNIVERSITAS JEMBER ACCRUALS (Accounting Research Journal of Sutaatmadja) Sosio-Didaktika: Social Science Education Journal
Nunik Lestari Dewi
Universitas Kristen Maranatha
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Ita Salsalina Lingga; Endah Purnama Sari Eddy; Nunik Lestari Dewi; Clairine Agelica Riona Saputra
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords  theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BUMN DI KOTA BANDUNG DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOUR SEBAGAI VARIABEL MODERASI (Studi PT. Kimia Farma (Persero) Tbk dan PT. Bio Farma (Persero) Nunik Lestari Dewi; Yuliana Gunawan; Selma Aghnia Vira
Sosio-Didaktika: Social Science Education Journal Vol 1, No 1 (2018)
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.599 KB) | DOI: 10.15408/sd.v1i1.10063

Abstract

This study aims to determine the effect of Transformational Leadership on Employee Performance of BUMN in Bandung City with Organizational Citizenship Behavior as a Moderation Variable. Researchers want to demonstrate the ability of moderating variables (Organizational Citizenship Behavior) that can strengthen or weaken the independent variable causal relationship (transformational leadership) to the dependent variable (performance of BUMN employees). Data was taken from two state-owned companies in the city of Bandung, namely PT. Kimia Farma (Persero) Tbk and PT. Bio Farma (Persero) because these two SOEs received BPEA awards in 2017 with the Good Performance category. Data collection techniques using questionnaires. Data analysis method used in this research is Moderated Regression Analysis (MRA). The results showed that there was an effect of transformational leadership on the performance of BUMN employees in Bandung City by 5.9%. There is also the influence of transformational leadership and Organizational Citizenship Behavior on the performance of BUMN employees in Bandung City by 37.7%. In addition there is an influence of transformational leadership on the performance of BUMN employees in Bandung City with Organizational Citizenship Behavior as a moderating variable of 37.8%, this shows that with the existence of Organizational Citizenship Behavior as a moderating variable, the influence of transformational leadership on the performance of BUMN employees in the City of Bandung to increase from 5.9% to 37.8% increasing by 31.9%.Keywords: Transformational Leadership, Organizational Citizenship Behavior, BUMN Employee Performance.
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.622

Abstract

This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come. The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis. The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency. Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students.
PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY Revira Luthfiyanti Pingass; Nunik Lestari Dewi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.29564

Abstract

Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021 there will still be 88 issuers who are late in submitting their financial reports, so even though the government has given leeway regarding the deadline for submitting financial reports. The objective of this study is to show the effect of financial distress and audit opinion on audit delay. This study uses secondary data in the form of financial statements with purposive sampling method in data collection, with a population and sample of property & real estate sector companies listed on the Indonesia Stock Exchange in 2018-2020. The analytical method used in this research is multiple regression analysis. The results of the joint test, show that financial distress and audit opinion influence audit delay. While the results of each test show that financial distress does not affect audit delay and audit opinion affects audit delay.Keywords: audit delay, audit opinion, financial distress, financial statement. ABSTRAKLaporan keuangan merupakan informasi paling penting bagi suatu perusahaan, maka dari itu, penyampaian laporan keuangan haruslah tepat waktu agar informasi yang diberikan tetap andal dan relevan. Data dari Bursa Efek Indonesia menunjukkan bahwa pada tahun 2021 masih tampak 88 emiten yang lalai dalam menyampaikan laporan keuangan, walaupun telah diberikan kelonggaran oleh pemerintah perihal batas waktu penyampaian laporan keuangan. Penelitian ini ditujukan untuk menunjukkan adanya pengaruh financial distress dan opini audit terhadap audit delay. Penelitian ini memakai jenis data sekunder yang berbentuk laporan keuangan dengan menggunakan metode purposive sampling dalam teknik pengumpulan data, dengan populasi dan sampel perusahan sektor properti & real estate yang tercatat di BEI tahun 2018-2020. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Pengujian secara uji bersamaan menunjukkan hasil bahwa financial distress dan opini audit memiliki pengaruh terhadap audit delay. Sedangkan hasil pengujian secara masing-masing mengunjukkan bahwa financial distress tidak memiliki pengaruh terhadap audit delay sementara opini audit memiliki pengaruh terhadap audit delay.Kata Kunci: audit delay, financial distress, opini audit, laporan keuangan.
Co-Authors Clairine Agelica Riona Saputra Endah Purnama Sari Eddy Hanny Hanny Ita Salsalina Lingga Meliana Halim Revira Luthfiyanti Pingass Selma Aghnia Vira Sinta Setiana Yuliana Gunawan